CIT v. Eli Lilly & Co.(India) Pvt. Ltd.

178 Taxmann 505Supreme Court of India2009#560 most cited
172

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v Eli Lilly & Co India · foreign salary payment · expatriate salary · deductibility of foreign salary · Section 192 · Section 201 · assessee in default · tax deduction at source · international taxation · DTAA · tax treaty

Also reported as

312 ITR 2235

Sections most often in play

Section 90Section 139(1)Section 143(1)Section 154Section 1961Section 90ASection 10A(5)Section 10B(5)
Read the full judgment

Issues it is cited on

section 295section 90aazadi bachao andolansection 91foreign tax creditsection 90(2)section 80acsection 139(5)section 80atax treatysection 90section 29

Judgments citing CIT v. Eli Lilly & Co.(India) Pvt. Ltd.

Mr.Thomas Daniel, Pathanamthitta vs. The ITO, Ward-4, Thiruvalla

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.68/Coch/2018 Assessment Year : 2014-15 Shri Thomas Daniel, Vs. The Income Tax Officer, Ward-3, Indicattil House, Thiruvalla. Vakayar P.O., Pathanmthitta [PAN: ABWPD 3364K] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Sivadas Chettoor, CA Revenue by Smt. A.S. Bindhu, Sr.DR Date of hearing 16/10/2018 Date of pronouncement 12/11/2018 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the CIT(A), Kottayam dated…

M/S Peerless Hospitex Hospital and Reserch Centre Ltd., Kolkata vs. ITO, WD-11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1107/KOL/2014[2009-2010]Status: DisposedITAT Kolkata11 Jul 2018AY 2009-2010

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/S Peerless Hospitex Hospital & Research Centre Ltd. -Vs- Ito, Ward-11(1), Kolkata [Pan: Aabcp 7225 L ] (Appellant) (Respondent)

For Appellant: Shri S.K. Tulsiyan, Adv. (AR)For Respondent: Shri P. K. Srihari, CIT(DR)
Section 12ASection 143(3)Section 197(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/s Peerless Hospitex Hospital and Research Centre Ltd. -vs- ITO, Ward-11(1), Kolkata [PAN: AABCP 7225 L ] (Appellant) (Respondent) For the Appellant : Shri S.K. Tulsiyan, Adv. (AR) For the Respondent : Shri P. K. Srihari, CIT(DR) Date of Hearing : 04.07.2018 Date of Pronouncement : 11.07.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-XII, Kol…

The Asst. Commissioner of Income Tax vs. M/S. Epson India Pvt. Ltd

Appeals stand dismissed

WA/770/2018HC Karnataka24 Apr 2018

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.663/2018 c/w I.T.A.No.642/2018, I.T.A.No.644/2018, I.T.A.No.646/2018, I.T.A.No.647/2018, I.T.A.No.648/2018, I.T.A.No.649/2018, I.T.A.No.650/2018, I.T.A.No.652/2018, I.T.A.No.666/2018, I.T.A.No.667/2018, I.T.A.No.669/2018, I.T.A.No.670/2018, I.T.A.No.654/2018, I.T.A.No.662/2018, I.T.A.No.664/2018, I.T.A.No.665/2018, I.T.A.No.671/2018, I.T.A.No.766/2018, I.T.A.No.768/2018, I.T.A.No.769/2018 & I.T.A.No.770…

Infosys Ltd., Bangalore vs. Addl.C.I.T., Bangalore

In the result, Revenue’s appeal for Assessment Year 2006-07 is partly allowed for statistical purposes

ITA 799/BANG/2015[2006-07]Status: DisposedITAT Bangalore10 Nov 2017AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri H.N. Khincha, C.AFor Respondent: Shri R. N. Parbat, CIT-III (D.R)
Section 143(1)Section 143(3)Section 195Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. (T.P) A. No.799/Bang/2015 (Assessment Year : 2006-07) M/s. Infosys Limited, Electronic City, Hosur Road, Bangalore-560 100. …. Appellant. Vs. Addl. Commissioner of Income Tax, Range 11, Bangalore. ….. Respondent. I.T. (T.P) A. No.942/Bang/2015 (Assessment Year : 2006-07) Dy. Commissioner of Income Tax, Circle 3(1)(1), Bangalore. …. Appellant. Vs. M/s. Infosys Limited, Bangalore-560 100. ….. Respondent. Assessee By : Shri H.N. Khincha, C.A. Revenue By : Shri…

M/S. New Okhla Industrial Development Authority, Noida vs. ACIT, Noida

In the result appeals filed by the assessee stand partly allowed

ITA 3295/DEL/2014[2003-04]Status: DisposedITAT Delhi24 May 2017AY 2003-04

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Ms. Raj Rani Lakra, CAFor Respondent: Sh. Rajesh Kumar, Sr.DR
Section 194CSection 201Section 201(1)Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SH. N. K. SAINI , ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA No. 3295 to 3297/Del/2014 (Assessment Year: 2003-04, 2004-05, & 2008-09) And ITA No. 3298 & 3299/Del/2014 (Assessment Year: 2009-10) New Okhla Industrial Development ACIT, Authority, Circle-(1), Sector-06, Noida Noida Vs. PAN : AAALN0120A (Appellant) (Respondent) Appellant by : Ms. Raj Rani Lakra, CA Ms. Priyanka Garg, CA Respondent by : Sh. Rajesh Kumar, Sr.DR Date of hearing : 11.05.2017 Date of pronouncement : 24.05.2017 O R D E R PER BEENA A. PILLAI,…

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

ITTA/673/2016HC Telangana15 Dec 2016

Bench: SANJAY KUMAR,M.S.K.JAISWAL

DCIT 7(3), Mumbai vs. Zodiac Clothing Co.Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3973/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Mar 2016AY 2009-10

Bench: S/Shri B.R.Baskaran & Shri Sandeep Gosainआयकर अपीऱ सं./I.T.A. No.3973/Mum/2014 (निर्धारण वर्ा / Assessment Year :2009-10)

For Appellant: Ms.Anu K AggarwalFor Respondent: Mrs.Vasanti B Patel
Section 195Section 195(2)Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं संदीप गोसाई, न्याययक सदस्य के सभऺ BEFORE S/SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.3973/Mum/2014 (निर्धारण वर्ा / Assessment Year :2009-10) Dy.Commissioner of Income बिधम/ M/s Zodiac Clothing Co.Ltd., Tax-7(1), 254 D-2, Nyloc House, Vs. Room No.615, 6th floor, Dr. A B Road, Aayakar Bhavan, Worli, M K Road, Mumbai-400030 Mumbai-400020 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. स्थामी रेखा सं./जीआइआय सं./PA…

CIT vs. Nhk Japan Broadcasting Corporation

ITA/189/2011HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 201

…% IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 168 OF 2011 ITA 169 OF 2011 ITA 188 OF 2011 ITA 189 OF 2011 ITA 190 OF 2011 ITA 186 OF 2011 lUDGMENT RESERVED ON; 19.04.2011 lUDGMENT DELIVERED ON:11.5.2011 (1) ITA 168 OF 2011 COMMISSIONER OF INCOME TAX Through : VERSUS . . . APPELLANT Ms. Rashmi Chopra, Advocate. NHK JAPAN BROADCASTING CORPORATION ..RESPONDENT Through: Mr. Salil Kapoor, advocate with Mr. Sanat Kapoor, Advocate. (2) ITA 169 OF 2011 COMMISSIONER OF INCOME TAX Through : . . . APPELLANT Ms. Rashmi Chopra, Advocate. VERSUS NHK JAPAN BROADCASTiNG CORPORATION ..RESPONDENT Through: (3) ITA 188 OF 2011 COMMI…

CIT vs. Nhk Japan Broadcasting Corporation

ITA - 168 / 2011HC Delhi11 May 2011
Section 201

…n 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., reported in (2009) 312 ITR 2235. The guestion on limitation has become academic in these cases because, even assuming that the Department is right on the ![](_page_14_Picture_1.jpeg) issue of limitation still the question would arise whether on such debatable points, the (s) could be declared assessee assessee9s) in default under Section read with Section 201 of the Income T…

CIT vs. Nhk Japan Broadcasting Corporation

ITA - 188 / 2011HC Delhi11 May 2011
Section 201

…n 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., reported in (2009) 312 ITR 2235. The question on limitation has become academic in these cases because, even assuming that the Department is right on the ![](_page_14_Picture_1.jpeg) issue of limitation still the question would arise whether on such debatable points, the declared be (s) could assessee assessee9s) in default under Section 192 read with Section 201 of the Inco…

CIT vs. Nhk Japan Broadcasting Corporation

ITA - 189 / 2011HC Delhi11 May 2011
Section 201

…% IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 168 OF 2011 ITA 169 OF 2011 ITA 188 OF 2011 ITA 189 OF 2011 ITA 190 OF 2011 ITA 186 OF 2011 lUDGMENT RESERVED ON; 19.04.2011 lUDGMENT DELIVERED ON:11.5.2011 (1) ITA 168 OF 2011 COMMISSIONER OF INCOME TAX Through : VERSUS . . . APPELLANT Ms. Rashmi Chopra, Advocate. NHK JAPAN BROADCASTING CORPORATION ..RESPONDENT Through: Mr. Salil Kapoor, advocate with Mr. Sanat Kapoor, Advocate. (2) ITA 169 OF 2011 COMMISSIONER OF INCOME TAX Through : . . . APPELLANT Ms. Rashmi Chopra, Advocate. VERSUS NHK JAPAN BROADCASTiNG CORPORATION ..RESPONDENT Through: (3) ITA 188 OF 2011 COMMI…

CIT vs. Nhk Japan Broadcasting Corporation

ITA - 164 / 2011HC Delhi11 May 2011
Section 201

…ITA 164/2011,ITA 168/2011,ITA 169/2011,ITA 188/2011, ITA 189/2011,ITA 190/2011,ITA 186/2011 Page 1 of 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 164 OF 2011 ITA 168 OF 2011 ITA 169 OF 2011 ITA 188 OF 2011 ITA 189 OF 2011 ITA 190 OF 2011 ITA 186 OF 2011 % JUDGMENT RESERVED ON: 19.04.2011 JUDGMENT DELIVERED ON:11.5.2011 (1) ITA 164 OF 2011 COMMISSIONER OF INCOME TAX…