Commissioner of Income Tax, New Delhi v. Eli Lilly and Company (India) Private Ltd.

15 SCC 1Reported decision2009#4971 most cited

What is Commissioner of Income Tax, New Delhi v. Eli Lilly and Company (India) Private Ltd. authority for?

Income tax is deductible at source under Section 4(2) and Section 192(1) of the Income Tax Act, 1961, where a sum paid to a non-resident is chargeable to tax. These sections are part of the machinery provisions for the collection and recovery of tax.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2025.

Also referred to as

Commissioner of Income Tax New Delhi v Eli Lilly and Company India Private Ltd · 2009 15 SCC 1 · Section 4(2) · Section 192(1) · Income Tax Act 1961 · tax deduction at source · non-resident · chargeable to tax · collection and recovery of tax

Read the full judgment

Judgments citing Commissioner of Income Tax, New Delhi v. Eli Lilly and Company (India) Private Ltd.

Commr.of Income Tax-Xvii, New Delhi vs. Punjab Stainless Steel Industries

C.A. No.-005592-005592 - 2008Supreme Court05 May 2014
Section 80Section 80H

…unt but the said amount can never be treated as a part of ‘sales’ or ‘turnover’. 14. The learned counsel had also relied upon the judgment delivered in the case of COMMISSIONER, INCOME TAX THIRUVANANTHAPURAM v. K RAVINDRANATHAN NAIR [(2007) 15 SCC 1], which deals with the term ‘turnover’. According to him, though the said issue has not been directly discussed in the said judgment, from the meaning of the word ‘turnover’ given in the said judgment, it is very clear that the term ‘turnover’ would include only the sale proceeds of the articles manufactured and sold and not other t…

Commr.of Income Tax-Xvii, New Delhi vs. Punjab Stainless Steel Industries

C.A. No.-005592-005592 - 2008Supreme Court05 May 2014
Section 80Section 80H

…unt but the said amount can never be treated as a part of ‘sales’ or ‘turnover’. 14. The learned counsel had also relied upon the judgment delivered in the case of COMMISSIONER, INCOME TAX THIRUVANANTHAPURAM v. K RAVINDRANATHAN NAIR [(2007) 15 SCC 1], which deals with the term ‘turnover’. According to him, though the said issue has not been directly discussed in the said judgment, from the meaning of the word ‘turnover’ given in the said judgment, it is very clear that the term ‘turnover’ would include only the sale proceeds of the articles manufactured and sold and not other t…

The Commissioner of Incometax vs. M/S V.Satayanarayana

ITTA/193/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN