How many judgments cite CIT v. Eli Lily & Co.?

221 judgments on BharatTax cite CIT v. Eli Lily & Co. (312 ITR 225), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Eli Lily & Co. come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 269SS, Section 271D, Section 275(1)(c), Section 273B.

CIT v. Eli Lily & Co.

312 ITR 225Supreme Court of India2009#403 most cited

What is CIT v. Eli Lily & Co. authority for?

Section 195 of the Income Tax Act, which mandates tax withholding on payments to non-residents, applies only to sums that are otherwise chargeable to tax under the Act. Tax withholding provisions are not charging provisions.

221

judgments rely on this decision, according to BharatTax’s citation analysis of 371,239 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Eli Lily & Co. · section 195 · TDS · tax withholding · chargeable to tax · non-resident payments · not a charging provision · GE India Technology Centre Pvt. Ltd. v. CIT

Sections most often in play

Section 143(3)Section 153A Section 269SS Section 271D Section 275(1)(c)Section 273B Section 194C Section 132

Issues it is cited on

section 271c section 192 section 156 assessee in default section 273b section 271d section 201(1)section 201(1a)section 195 section 19 section 201 section 194

Judgments citing CIT v. Eli Lily & Co.

The Commissioner of Income Tax I vs. Mesmer Technologies Ltd

ITTA/673/2016HC Telangana15 Dec 2016

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

Religare Technova Global Solutions Ltd, New Delhi vs. ACIT Cir 2(1), Mumbai

In the result, the appeal is partly allowed

ITA 245/MUM/2012[2007-08]Status: DisposedITAT Mumbai09 Dec 2016AY 2007-08

Bench: Shri Saktijit Dey, Jm & Shri N. K. Pradhan, Am

For Appellant: Shri Dhanesh Bafna & Shri RaviFor Respondent: Shri Prakash R. Mane,DR

Section 143(3)Section 14A

…pointed out by Lord Russell in the case of B.S.C. Footwear Ltd. v. Ridgway (Inspector of Taxes) [1970] 77 ITR 857 (CA), the Income-tax law does not march step by step in the footprints of the accountancy profession.' 15 3.7.8 In CIT. v Eli Lily & Co. (2009) 312 ITR 225 (SC), the Hon’ble Supreme Court has held that “Consequently, it cannot be said that the TDS provisions which are in the nature of machinery provisions to enable collection and recovery of tax are independent of the charging provisions which determine the assessibility in the hands of the employee.” Also it has been held therein that “Sec. 4 is th…

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5097/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Nov 2016AY 2004-05

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

…of any sum in such form and manner as may be prescribed by the Board. Therefore, there are adequate safeguards in the Act which would prevent revenue leakage.— CIT vs. Eli Lilly & Company (India) (P) Ltd. (2009) 223 CTR (SC) 20: (2009) 21 DTR (SC) 74 : (2009) 312 ITR 225 (SC) relied on; Transmission Corporation of A.P. Ltd. vs. CIT (1999) 155 CTR (SC) 489 : (1999) 239 ITR 587 (SC) distinguished; CIT vs. Samsung Electronics Co. Ltd. & Ors. (2009) 227 CTR (Kar) 335 : (2009) 31 DTR (Kar) 257 and CIT (International Taxation) & Anr. vs. Sonata Information Technology Ltd. (2010) 232 CTR (Kar) 20 : (2010) 38 DTR (Kar) 3…

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5096/MUM/2011[2003-04]Status: DisposedITAT Mumbai30 Nov 2016AY 2003-04

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5094/MUM/2011[2005-06]Status: DisposedITAT Mumbai30 Nov 2016AY 2005-06

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

Toshiba Jsw Power Systems Private Limited, Chennai vs. ITO, Chennai

In the result, the appeals of the Revenue for assessment

ITA 3099/CHNY/2014[2013-14]Status: DisposedITAT Chennai21 Oct 2016AY 2013-14

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Arvind Sonde, AdvocateFor Respondent: Shri. R. Durai Pandian, IRS, JCIT

…e salary paid to the expatriates were offered to tax in India by the expatriates. In this regard, reliance has been placed on the following judicial precedents: (a) Carborundum Co - [1977] 108 ITR 335 (Supreme Court) (b) Eli Lilly and Co India P Ltd - [2009] 312 ITR 225 (Supreme Court) Proposition 3: Explanation 2 to section 9(l)(vii) of the Income-tax Act, 1961 ('the Act') clarifying the term 'fees for technical services' :- We wish to submit before your goodself that in accordance with Explanation 2 to section 9( I )(vii) of the Act, 'fees for technical services' means any consideration for the rendering of m…

I.T.O WD - 12(3), Kolkata. vs. M/S Jai Vikshu Niketan Pvt Ltd, Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 1133/KOL/2013[2009-10]Status: DisposedITAT Kolkata23 Sept 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2009-10

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2009-10 ITO Ward-12(3), बनाम / M/s Jai Vikshu Niketan P-7, Chowringhee Pvt. Ltd., 132/1, Mahatma V/s. Square, 7th Floor, Gandhi Road, 4th Floor, Kolkta-700 069 Kaveri House, Burrabazar, Kolkata-700 007 [PAN No.AABCJ 3771 F] अपीलाथ" /Appellant .. ""यथ" /Respondent Shri Debasish Lahiri Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Subash Agarwal, Advocate ""यथ" क" ओर से/By Respondent 10-08-2016 सुनवाई क" तार"ख/Date of Hearing 23-09-2016 घोषणा…

Rathi Super Steel Ltd., Delhi vs. ITO (TDS), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2490/DEL/2015[2012-13]Status: DisposedITAT Delhi08 Aug 2016AY 2012-13

Bench: Shri H. S. Sidhu & Shri O.P. Kant

For Appellant: Mr. Ved Jain, CAFor Respondent: Smt. Anima Barnwal, Sr. DR

Section 115ASection 139Section 139A(8)Section 139A(8)(d)Section 200ASection 206ASection 206M

…asts a duty on the assessee to deduct tax at source on payments to a non-resident cannot be looked upon as a charging provision. In-fact, in the context of section 195 of the Act also, the Hon’ble Supreme Court in the case of CIT vs. Eli Lily & Co., (2009) 312 ITR 225 (SC) observed that the provisions of tax withholding i.e. section 195 of the Act would apply only to sums which are otherwise chargeable 9 to tax under the Act. The Hon’ble Supreme Court in the case of GE India Technology Centre Pvt. Ltd. vs. CIT, (2010) 327 ITR 456 (SC) held that the provisions of DTAAs along with the sections 4, 5, 9, 90 & 9…

Haldia Petrochemicals Limited, Kolkata vs. DCIT, Cir-57, Kolkata

In the result, the appeal of the assessee is allowed

ITA 66/KOL/2014[2004-2005]Status: DisposedITAT Kolkata03 Aug 2016AY 2004-2005

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri H. Chakraborty, ARFor Respondent: Shri Sallong Yaden, Addl. CIT

Section 194ISection 197(1)Section 201Section 201(1)Section 271C

…no tax due to the exchequer and accordingly there is no question of compensating the same by way of interest. We find that this aspect is also dealt by the Hon’ble Supreme Court in the case of CIT s Eli Lilly & Company (India) (P) Ltd & Ors reported in (2009) 312 ITR 225 (SC), wherein it was held as below:- “34. From the above analyses two conclusions flow. Firstly, it cannot be stated as a broad proposition that the TDS provisions which are in the nature of machinery provisions to enable collection and recovery of tax are independent of the charging provisions which determine the assessability in the hands of…

Hindustan Coca Cola Beverages vs. Jt.Commissioner of Income Tax

The appeal is allowed in the above terms, but in the circumstances, with

ITA/194/2004HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 194Section 201Section 201(1)Section 271

…lant did not gain anything by not deducting TDS under Section 194-I of the Act. No part of the amount payable either to the exchequer or POC was retained by the Appellant. Mr Vohra He referred to the decisions in CIT v. Eli Lily & Co.(India) (P) Ltd. (2009)312 ITR 225 (SC), CIT v. Canon India Ltd. (2009) 2 taxmann.com 32 (Del) and CIT v. Cadbury India Ltd (2011) 11 taxmann.com 66(Del) and submitted that there was reasonable cause for the Appellant‟s failure to deduct TDS under Section 194-I of the Act. 32. Mr. Raghvendra Singh, learned counsel for the Revenue, first submitted that the conduct of the A…

Gates India Pvt. Ltd., New Delhi vs. ITO (TDS), New Delhi

In the result, appeal filed by the assessee stands allowed

ITA 813/DEL/2015[2012-13]Status: DisposedITAT Delhi26 Jul 2016AY 2012-13

Bench: Shri S. V. Mehrotra & Smt. Beena A. Pillai

For Appellant: Shri K. L. Chandok, CAFor Respondent: Shri Rajsh Kumar, Sr. DR

Section 195Section 201Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. V. MEHROTRA ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.813/Del/2015 (Assessment Year 2012-13) Gates India Pvt. Ltd., Vs. ITO, TDS Ward 1(2), 434, Defence Colony, International, New Delhi -110 024 New Delhi-110 002 GIR / PAN :AAACA8125F (Appellant) (Respondent) Appellant by :Shri K. L. Chandok, CA Respondent by :Shri Rajsh Kumar, Sr. DR Date of hearing: 20.06.2016 Date of Pronouncement: 26.07.2016 ORDER PER BEENA A. PILLAI, JM: The present appeal arises from the order dated 07.01.2015 passed by Ld. CIT(A)…

ADIT, Dehradun vs. M/S. Halliburton Offshore Services Inc., Dehradun

ITA 1332/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Jun 2016AY 2005-06

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

Section 144CSection 44Section 44BSection 9

…e charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T v. Eli Lilly & Co. (India) (P.) Ltd. [2009] 312 ITR 225 (SC) the previsions for deduction of TAS which is in Chapter XVII dealing with collection of taxes and the charging provisions of the I.T Act form one single integral, inseparable Halliburton Offshore Services Inc. VS DDIT (International taxation) ITA No.1332/DEL/2012 A.Y.: 2005-06 ITA No 5284/Del/2010 A Y 2007-08 IAT no 242/Del/2010 A Y 2008-09…

ADIT, New Delhi vs. M/S. Parpool Ltd., New Delhi

In the result, solitary ground of appeal of the revenue is dismissed

ITA 3316/DEL/2012[2001-02]Status: DisposedITAT Delhi03 Jun 2016AY 2001-02

Bench: Shri H S Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Mr. R S Negi Sr DR

Section 154Section 195Section 201Section 209(1)(d)Section 234Section 234B

…e charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T v. Eli Lilly & Co. (India) (P.) Ltd. [2009] 312 ITR 225 (SC) the previsions for deduction of TAS which is in Chapter XVII dealing with collection of taxes and the charging provisions of the I.T Act form one single integral, inseparable Code and, therefore, the provisions relating to TDS applies only to those sums which are "chargeable to tax" under the I.T. Act. It is true that the judgment in Eli Lil…

M/S Te Connectivity India Private Limited, Bangalore vs. CIT, Bangalore

In the result, the appeal filed by the assessee-company is allowed

ITA 3/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 May 2016AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raom/S.Te Connectivity India Pvt. Ltd. ‘Te’ Park, 22B, Doddenakundi 2Nd Phase, Industrial Area, Whitefield Road, Bangalore-560048. … Appellant Pan: Aabct 7374 C Vs. Income-Tax Officer (Ltu)(Tds) Bangalore. … Respondent

For Appellant: Shri Pravin Kishore Prasad, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)

Section 133(6)Section 201Section 250

…ging provisions of the Income Tax Act form one single integral, inseparable code and, therefore, the provisions relating to TDS apply only to those sums which are “ chargeable to tax” under the Income- Tax Act. It is true that the judgment in Eli Lilly (2009) 312 ITR 225 was confined to section 192 of the Income Tax Act. However, there is some similarity between the two. If one looks at section 192 one finds that it imposes statutory obligation on the payer to deduct TAS when he pays any income “chargeable under the head salaries”. Similarly section 195 imposes a statutory obligation on any person responsible for…

Addl. CIT (TDS), Ghaziabad vs. M/S Bharat Sanchar Nigam Ltd., Meerut

In the result the appeal of the Revenue is allowed

ITA 3514/DEL/2013[2009-10]Status: DisposedITAT Delhi24 May 2016AY 2009-10

Bench: Shri I.C.Sudhir & Shri J. Sudhakar Reddyay: 2009-10 Acit, Cit (Tds) Vs. Bharat Sanchar Nigam Ltd. Ghaziabad O/O Gpo Compound Meerut Pan: Aabcb 5576 G (Appellant) (Respondent)

For Appellant: Shri R.K.Garg, D.RFor Respondent: Sh. Anurag Rishi, Adv

Section 194HSection 271(1)(C)Section 271CSection 271C(1)(a)Section 273B

…AT in the case of M/s Tata Tele Services Ltd. vs. ITO (2015)-TIOL-324-ITAT-Jaipur, on similar facts held that the assessee need not deduct TDS u/s 194H of the Act. 3.1. The Hon’ble Supreme Court in the case of CIT vs. Eli Lily and Co. (India) Pvt.Ltd. (2009) 312 ITR 225 (SC) at page 251, para 36 held as follows. “Section 271C, inter alia, states that if any person fails to deduct the whole or any part of the tax as required by the provisions of Chapter XVII-B then such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct. In these cases, we are co…

Rolls Royce Military Aero Engines Ltd vs. DDIT Int. Taxation Circle 2 (1)

In the result all the five appeals of the assessee are partly allowed

ITA 785/DEL/2008[2000-2001]Status: DisposedITAT Delhi29 Apr 2016AY 2000-2001

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Mukesh Bhutani, AdvFor Respondent: Sh R.S. Negi, Sr. DR

Section 10Section 143(3)Section 147Section 148

…e charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T v. Eli Lilly & Co. (India) (P.) Ltd. [2009] 312 ITR 225 (SC) the previsions for deduction of TAS which is in Chapter XVII dealing with collection of taxes and the charging provisions of the I.T Act form one single integral, inseparable Code and, therefore, the provisions relating to TDS applies only to those sums which are "chargeable to tax" under the I.T. Act. It is true that the judgment in Eli Lil…

Rolls Royce Military Aero Engines Ltd vs. DDIT Intl. Taxation Circle-2 (1)

In the result all the five appeals of the assessee are partly allowed

ITA 784/DEL/2008[1999-2000]Status: DisposedITAT Delhi29 Apr 2016AY 1999-2000

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Mukesh Bhutani, AdvFor Respondent: Sh R.S. Negi, Sr. DR

Section 10Section 143(3)Section 147Section 148

…e charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T v. Eli Lilly & Co. (India) (P.) Ltd. [2009] 312 ITR 225 (SC) the previsions for deduction of TAS which is in Chapter XVII dealing with collection of taxes and the charging provisions of the I.T Act form one single integral, inseparable Code and, therefore, the provisions relating to TDS applies only to those sums which are "chargeable to tax" under the I.T. Act. It is true that the judgment in Eli Lil…

M/S Balmer Lawries & Co. Ltd., Kolkata vs. Income Tax Officer(It) WD-1(1), Kolkata

In the result, assessee’s appeal stands allowed

ITA 2079/KOL/2014[2012-2013]Status: DisposedITAT Kolkata27 Apr 2016AY 2012-2013

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

Section 195Section 201(1)Section 5(2)(b)

…e charging sections of that Act de hors the machinery sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of CIT v. Eli Lilly and Co. (India) (P.) Ltd. [2009] 312 ITR 225 the provisions for deduction of TAS which are in Chapter XVII dealing with ITA No.ITA No.2079/Kol/2014 A.Y. 2012-13 M/s Blmer Lawrie & Co. Ltd. v. ITO(IT) Wd-1(1), Kol. Page 18 collection of taxes and the charging provisions of the Income-tax Act form one single integral, inseparable code and, therefore, the provisions relating to TDS apply only…

DDIT, New Delhi vs. M/S Scorpion Courageous Ltd., New Delhi

In the result, the Cross Objection of the assessee is partly allowed

ITA 4619/DEL/2012[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Section 143(2)Section 234BSection 44BSection 44DSection 9

…e charging Sections of that Act de hors the machinery Sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T v. Eli Lilly & Co. (India) (P.) Ltd. [2009] 312 ITR 225 (SC) the previsions for deduction of TAS which is in Chapter XVII dealing with collection of taxes and the charging provisions of the I.T Act form one single integral, inseparable Code and, therefore, the provisions relating to TDS applies only to those sums which are "chargeable to tax" under the I.T. Act. It is true that the judgment in Eli Lil…

M/S Bharti Hexacom Ltd., New Delhi vs. ACIT, New Delhi

In the result, assessee’s appeals are allowed and department’s appeal dismissed

ITA 3394/DEL/2012[2008-09]Status: DisposedITAT Delhi21 Apr 2016AY 2008-09

Bench: Shri S.V. Mehrotra: & Shri A.T. Varkey:

For Appellant: Shri Anil Bhalla CA &For Respondent: Shri A.K. Saroha CIT (DR)

Section 115JSection 194HSection 194JSection 234BSection 35ASection 40Section 54

…essment order only quantifies liability which is already definitely and finally created by the charging sections. However, if qualification of tax liability is not possible the charge must fail. The Hon’ble Supreme Court in the case of Eli Lilly & Co. (India) 312 ITR 225 has held that the purpose of the provisions for deduction of tax at source in Chapter XVIIB of the I.T. Act is to see that from the sum which is chargeable u/s 4 for levy and calculation of income-tax, the payer should deduct tax thereon at the rate in force. They are meant for tantamount deduction of income-tax subject to regular assessment. In…