COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD
C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009
Section 133ASection 192(1)Section 201(1)Section 9(1)(ii)
TDS provisions in
respect of the amount it pays. Therefore, according to the learned counsel, the
said sub-section belies the concept of aggregation or consolidation of the
entire amount under the head “salaries” being exigible to deduction of tax at
source under Section 192 in the hands of one person responsible for paying a
part thereof. Lastly, learned counsel
