COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

Sections 200, 201, 203, 203A, 206, 271C (penalty) and 276B (prosecution). The learned counsel next contended that the issue as to whether the TDS

COMMISSIONER OF INCOME TAX KOLKATA XII vs. M/S CALCUTTA EXPORT COMPANY

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid.” 15) The purpose of bringing the said amendment to the existing provision of Section has been highlighted in the 15 memorandum explaining the provision which reads as under:- “With a view to augment compliance of TDS

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned with