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 comes to
Rs.1,57,082/- when calculated @2% which was deducted from
the payments made to AAI and deposited with the Revenue. The
JAL thereafter filed its annual return in Form 26-C for the financial
year 1997-1998.
7.
The Assessing Officer passed an order under Section 201(1) of
the Act on 04.06.1999 holding
