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2014 (8) TMI 1109 - SUPREME COURTAssessee in default - Non deduction of TDS u/s 192 - Payment of Salary - expatriate employees from Japan - Held that:- HC order confirmed [2011 (5) TMI 362 - DELHI HIGH COURT] stating even the issue of limitation had become academic as the assessee could not be declared as assessee in default under Section 192 read with Section 201 of the Act. There was a debate on the question as to whether TDS was deductible under the Income Tax Act, 1961, on foreign salary payment as a component of the total salary paid to an expatriate working in India? - This controversy came to an end vide judgment of this Court in the case of Commissioner of Income Tax Vs. Eli Lilly & Co. (India) Pvt. Ltd. (2009 (3) TMI 33 - SUPREME COURT ) - Assessee could not be declared as assessee in default under Section 192 read with Section 201 of the Act for the relevant period. - Decided in favour of assessee.
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