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The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that since the assessee was a non-resident, the entire tax was to be deducted at source on payment made by the payer to it, and there.

New delhiManuj sabharwalReliance industries ltdOil indiaCairn energy india ptyMitsubishi corporationSupreme courtPrize petroleum company ltdDelhi benchIncome tax appellate tribunalVice presidentAastha chandraJudicial memberIncome taxCairn energy indiaShell india market