M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI
C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015
Section 194
TDS is to be deducted under Section 194-I of the
Act. In the other appeal which involves SAL, it is the
Commissioner of Income Tax/Revenue which has filed the
appeals as the High Court of Madras in its judgment dated
Civil Appeal No. 9875 of 2013 & Ors.
Page 2 of 18
Page 3
JUDGMENT
13.07.2012 has taken contrary view
