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 371,507 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 153ASection 269SSSection 271DSection 275(1)(c)Section 273BSection 194CSection 132

Issues it is cited on

section 271csection 192section 156assessee in defaultsection 273bsection 271dsection 201(1)section 201(1a)section 195section 19section 201section 194

Judgments citing CIT v. Eli Lily & Co.

Allahabad Bank, Ghaziabad vs. ITO (TDS), Ghaziabad

The appeals of the assessee are allowed

ITA 6096/DEL/2016[2015-16]Status: DisposedITAT Delhi30 Mar 2021AY 2015-16

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 194ASection 201Section 201(1)

…t charged u/s 201(1A) is very excessive and should be charged from the date of deductibility to the date of actual payment. In the case of TDS, the actual date of payment is the date on which the payee paid the tax directly as held in the following cases: i) 312 ITR 225 (S.C) CIT Vs. Eli Lilly & Co. (India) Pvt. Ltd. ii) 155 Taxman 447 (Del) CIT Vs. Majestic Hotel Ltd. In the instant case, the AO has charged the tax arbitrarily without finding out the actual date of payment by the recipient assessee and accordingly the interest charged by the AO deserves to be deleted. All the persons to whom the interest has b…

Allahabad Bank, Ghaziabad vs. ITO (TDS), Ghaziabad

The appeals of the assessee are allowed

ITA 6095/DEL/2016[2014-15]Status: DisposedITAT Delhi30 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 194ASection 201Section 201(1)

…t charged u/s 201(1A) is very excessive and should be charged from the date of deductibility to the date of actual payment. In the case of TDS, the actual date of payment is the date on which the payee paid the tax directly as held in the following cases: i) 312 ITR 225 (S.C) CIT Vs. Eli Lilly & Co. (India) Pvt. Ltd. ii) 155 Taxman 447 (Del) CIT Vs. Majestic Hotel Ltd. In the instant case, the AO has charged the tax arbitrarily without finding out the actual date of payment by the recipient assessee and accordingly the interest charged by the AO deserves to be deleted. All the persons to whom the interest has b…

M/S Prestige Estates Projects Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

…o pure incomes such as salaries, dividends, interest on securities but also to gross sums which contains the element of income chargeable to tax under the Act. This principle was reiterated by the Supreme Court in CIT v. Eli Lilly and Co. India (P) Ltd [2009] 312 ITR 225 and GE India Technology Centre P. Ltd. v. CIT [2010] 327 ITR 456. To Quote the relevant observations of the Supreme Court from the former decision: “Under the 1961 Act, total income for the previous year is chargeable to tax under Section 4. Section 4(2) inter alia provides that in respect of income chargeable under Section 4(1), income-tax shall…

Arss Infrastructure Projects Ltd., Bhubaneswar vs. DCIT, Corporation Circle- 1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 109/CTK/2020[2012-13]Status: DisposedITAT Cuttack21 Jan 2021AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013

For Appellant: Shri P.S.Panda/Kamal Agarwal, ARFor Respondent: Shri M.K.Gautam, CIT DR
Section 40Section 43B

…ssary taxes had been paid. He submitted that the impugned disallowance of interest u/s.40(a)(ia) of the Act will tantamount to double taxation. Ld A.R. referred to the decision of Hon’ble Supreme Court in the case of CIT vs. ELI Lilly and Co. (I) Pvt Ltd., 312 ITR 225 (SC) and also the decision in the case of Hindustan Coca P a g e 5 | 15 ITA No.1 09/CTK/202 0 Assessm ent Y ear : 20 12- 201 3 Cola Beverage Pvt ltd vs CIT (2007) 293 ITR 226 (SC). Ld A.R. in his written submissions submitted as under: “a) The second proviso to section 40(a)(ia), which was inserted by the Finance Act, 2012 effective from 1.4…

The Commissioner of Income Tax vs. M/S Asea Brown Boveri Ltd

ITA/420/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(1)Section 201Section 201(1)Section 260Section 260ASection 40Section 43BSection 80H

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.420 OF 2012 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS, BSK III STAGE BANGALORE. 2. THE ADDL. COMMISSIONER OF INCOME-TAX RANGE-8(1), MUMBAI. 3. JOINT COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS, BSK III STAGE, BANGALORE. ... APPELLANTS (By Sri K V ARAVIND ADV.,) AND: M/S. ASEA BROWN BOVERI LTD., 22A, SHAH INDUSTRIAL ESTATE OFF VEERA DESAI ROAD ANDHERI, MUMBAI…

ITO (TDS) (International Taxation), Noida vs. M/S. Computer Science Corporation India Pvt. Ltd., Noida

In the result, both the appeals of the Revenue or dismissed

ITA 4546/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi06 Mar 2020

Bench: Shri G.S. Pannu, Vice- & Shri K.Narasimha Chary

For Appellant: Shri Satyan Sethi, AdvocateFor Respondent: Shri Satpal Gulati, CIT/DR
Section 115ASection 201(1)Section 206ASection 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “B’’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos. 4546 & 4547/Del/2016 Assessment Years: 2014-15 & 2015-16 Income-tax Officer(TDS), vs. Computer Science Corporation Noida. India Pvt. Ltd., Noida Towers, Sector-62, Noida. PAN- AABCC5820A (Appellant) (Respondent) Revenue by: Shri Satpal Gulati, CIT/DR Assessee by: Shri Satyan Sethi, Advocate Shri A.T. Panda, Advocate Date of Hearing: 04/03/2020 Date of Pronouncement: 06 /03/2020 ORDER PER K. NARASIMHA CHARY, JM Challenging the orders dated 14/06/201…

DCIT- 11 (3)(1), Mumbai vs. Total Oil India Pvt. Ltd., Mumbai

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 361/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…Y. 2015-16) M/s. Total Oil India Pvt. Ltd., machinery Sections. The Act is to be read as an integrated Code. 17. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T. Vs. Eli Lilly & Co. (India) (P.) Ltd. [312 ITR 225] the provisions 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 Lilly…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 245/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…Y. 2015-16) M/s. Total Oil India Pvt. Ltd., machinery Sections. The Act is to be read as an integrated Code. 17. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T. Vs. Eli Lilly & Co. (India) (P.) Ltd. [312 ITR 225] the provisions 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 Lilly…

ACIT Cir 11(3)(1), Mumbai vs. Total Oil India P. Ltd, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2128/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…de hors the machinery Sections. The Act is to be read as an integrated Code. M/s. Total Oil India Pvt. Ltd., 17. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T. Vs. Eli Lilly & Co. (India) (P.) Ltd. [312 ITR 225] the provisions 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 Lilly…

Asst CIT Range 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2127/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…de hors the machinery Sections. The Act is to be read as an integrated Code. M/s. Total Oil India Pvt. Ltd., 17. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T. Vs. Eli Lilly & Co. (India) (P.) Ltd. [312 ITR 225] the provisions 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 Lilly…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1878/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…de hors the machinery Sections. The Act is to be read as an integrated Code. M/s. Total Oil India Pvt. Ltd., 17. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T. Vs. Eli Lilly & Co. (India) (P.) Ltd. [312 ITR 225] the provisions 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 Lilly…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1877/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…de hors the machinery Sections. The Act is to be read as an integrated Code. M/s. Total Oil India Pvt. Ltd., 17. Section 195 appears in Chapter XVII which deals with collection and recovery. As held in the case of C.I.T. Vs. Eli Lilly & Co. (India) (P.) Ltd. [312 ITR 225] the provisions 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 Lilly…

D.C.I.T., Circle-2(2), Kolkata vs. M/S Shalimar Wires Industries Ltd., Kolkata

Appeal is dismissed

ITA 1354/KOL/2019[2013-14]Status: DisposedITAT Kolkata23 Dec 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

Section 143(3)Section 5(2)(b)Section 9(1)

…d the 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. vs. Eli Lilly & Co. (India) (P.) Ltd. [312 ITR 225] the provisions, 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 LilIy…

Jaiprakash Associates Ltd., Noida vs. DCIT(International Taxation), Noida

Appeals are partly allowed for statistical purpose

ITA 4906/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Nov 2019AY 2013-14

Bench: Shri N. K. Billaiya & Ms. Suchitra Kamble

For Appellant: Sh. Ashwani Garg, AdvocateFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 201

…. AR further submitted that the assessee had deducted the TDS and interest thereon and paid the said amount, therefore, by following Hindustan Coca Cola Beverage Pvt. Ltd. Vs. CIT [2007] 293 ITR 226 (S.C.), CIT Vs. Eli Lilly & Co. (India) Pvt. Ltd. [2009] 312 ITR 225 (S. C.) the same tax could not be doubly collected from the assessee as well. The Ld. AR further submitted that the question of interest payable by the assessee u/s. 201 (1A) does not arise as the income tax was assessed in the hands of the foreign company which was done by the revenue authority by passing assessment order in M/s. Formula One…

S N Builders & Developers, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

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

ITA 106/BANG/2019[2014-15]Status: DisposedITAT Bangalore27 Nov 2019AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalem/S. S.N.Builders & Developers, No.4, 2Nd Floor, Elephant Rock Road, Above Kalayan Jewellers, Jayanagar 3Rd Block, Bengaluru-560 011. Pan: Abefs 8850 P … Appellant Vs. Asst. Commissioner Of Income-Tax, Circle 4(3)(1), Bengaluru. … Respondent Appellant By : Smt. Suman Lunkar, Ca. Respondent By : Shri Pradeep Kumar, Cit(Dr) Date Of Hearing: 07/11/2019 Date Of Pronouncement: 27/11/2019 O R D E R Per Pavan Kumar Gadale, Jm : The Assessee Has Filed Appeal Against The Order Of The Cit(A), Bangalore-9, Bangalore, Passed U/S 143(3) & 250 Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(2)Section 143(3)Section 234ASection 40Section 80Section 80I

…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 vs. Eli Lilly and Co. (India) (P) Ltd. (2009) 312 ITR 225 the provisions for deduction of TAS which are in Chapter XVII dealing with 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 to those sums which are “ chargeable to tax” under the Income-Tax Act. It is true that the judgment in…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…ate on which such tax was deductible to the date on which such tax is actually paid. The ld.Counsel for the assessee while advancing his arguments relied on the decision o the Hon’ble Supreme Court in the case of CIT v. Eli Lilly and Co. (India) P Ltd. (2009) 312 ITR 225 wherein the Hon’ble Supreme Court in the last page of its order at page 253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special al…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…ate on which such tax was deductible to the date on which such tax is actually paid. The ld.Counsel for the assessee while advancing his arguments relied on the decision o the Hon’ble Supreme Court in the case of CIT v. Eli Lilly and Co. (India) P Ltd. (2009) 312 ITR 225 wherein the Hon’ble Supreme Court in the last page of its order at page 253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special al…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…ate on which such tax was deductible to the date on which such tax is actually paid. The ld.Counsel for the assessee while advancing his arguments relied on the decision o the Hon’ble Supreme Court in the case of CIT v. Eli Lilly and Co. (India) P Ltd. (2009) 312 ITR 225 wherein the Hon’ble Supreme Court in the last page of its order at page 253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special al…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…ate on which such tax was deductible to the date on which such tax is actually paid. The ld.Counsel for the assessee while advancing his arguments relied on the decision o the Hon’ble Supreme Court in the case of CIT v. Eli Lilly and Co. (India) P Ltd. (2009) 312 ITR 225 wherein the Hon’ble Supreme Court in the last page of its order at page 253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special al…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…ate on which such tax was deductible to the date on which such tax is actually paid. The ld.Counsel for the assessee while advancing his arguments relied on the decision o the Hon’ble Supreme Court in the case of CIT v. Eli Lilly and Co. (India) P Ltd. (2009) 312 ITR 225 wherein the Hon’ble Supreme Court in the last page of its order at page 253 held as under:- We are directing the Assessing Officer to examine each case to ascertain whether the employee-assessee (recipient) has paid the tax due on the home salary/ special allowance(s) received from the foreign company. In case taxes due on home salary/special al…