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2010 (1) TMI 114 - SC - Income TaxNon Deduction of TDS - foreign salary payment as a component of the total salary paid to an expatriate working in India assessee in default debatable issue period of limitation - in Commissioner of Income Tax vs. Eli Lilly & Co. (India) Pvt. Ltd., reported in [2009 -TMI - 32752 - SUPREME COURT] it was held that TDS is deductible Whether on such debatable points, the assessee(s) could be declared as assessee(s) in default under Section 192 read with Section 201 of the Income Tax Act, 1961? held that - in Eli Lilly & Co. (India) Pvt. Ltd. vide Paragraph 21, this Court has clarified that the law laid down in the said case was only applicable to the provisions of Section 192 of the Income Tax Act, 1961 - Leaving the question of law open on limitation, these civil appeals filed by the Department are disposed of with no order as to costs decided in favor of assessee
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