COMMISSIONER OF INCOME TAX Vs. ASIANA AIRLINES

JUDGEMENT

(1.) 65/Del/2002 pertaining to the asst. yr. 2001 -02.

(2.) THE sole question for our consideration is :

(3.) THE assessee had deducted tax at source under the provisions of s. 194C of the said Act @ 2 per cent on such payments. The AO, however, held that the present case fell within the purview of s. 194 -I of the said Act and that the deduction of tax at source should have been @ 20 per cent. The CIT(A) took an entirely different view and arrived at the conclusion that neither the provisions of s. 194C nor those of s. 194 -I of the said Act were applicable but that the tax was deductible under s. 194J of the said Act. The CIT(A) also directed the AO to verify as to whether Airport Authority of India had paid the taxes.