M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI
C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015
Section 194
C is concerned, our purpose would be served by
reproducing sub-section (1) which deals that the nature of
payments on which tax at source is to be deducted. It reads as
under:
“Section 194C. (1) Any person responsible for
paying any sum to any resident (hereafter in this
section referred to as the contractor) for carrying
out any work
