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2011 (5) TMI 362 - HC - Income TaxAssessee in default - Non deduction of TDS u/s 192 - Payment of Salary - expatriate employees from Japan - Held that:- at the relevant time, 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 -TMI - 32752 - 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.
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