M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI
C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015
Section 194
20%. Thus, the
dispute is as to whether TDS to be deducted under Section
194-C or under Section 194-I of the Act.
2.
We may point out at this stage itself that in the appeal pertaining
to JAL, it is the JAL which is the appellant as the High Court of
Delhi by the impugned judgment dated
