Is Section 194C Applicable on Commission Received from Non-Resident Company?

Maine try kiya taxmann aur raja agarwal ke book par section 194C ka chapter padha, lekin abhi tak maine thoda confuse hoon. Kya yeh applicable hai jab commission wali company abroad se hai aur commission paying company India mein hai? Maine kuch examples sunne hain jahaan court ne section 194C ka applicability reject kiya hai, lekin kya yeh scenario mein applicable hoga? Agar applicable hai to kya payment doing country ka impact hoga? Maine ek case kiya, CIT Vs. Reliance Utilities & Power Ltd. (2013), jahan court ne kaha ki section 194C applicable nahi hai. Lekin maine phir se ek case suna, CIT Vs.