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COMMISSIONER OF INCOME-TAX versus AIR FRANCE LTD.


Referring to tax deduction, the share of salaries received by foreigners in India paid outside India was part of the tribunal finding that the failure to deduct tax on the portion of salaries paid outside India was through the tribunal. The reason for the failure was that there was no part of the salaries paid outside India. The tax tribunal accused the respondent of not expressing any opinion on the question whether the amendment to section 9 (1) (ii) was a precedent or whether the termination of the interest on the tribunal under section 2014 (LA) was permissible. By the order of the Indian Income Tax Act, 1961, there was no question of law, Sections 9, 201 and 256.

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