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)
G M E N T
S.H. KAPADIA, J.
Delay condoned.
2. Leave granted.
3.
In this batch of civil appeals, the question which arises for
determination is – whether TDS provisions in Chapter XVII-B, which are in
the nature of machinery provisions to enable collection and recovery of taxes,
are independent of the charging provisions which determines the assessability
