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
would stand attracted. In this batch of civil appeals, identification of the
recipient of salary is not in dispute. In our view, therefore, the tax-deductor-
assessee (respondent(s)) were duty bound to deduct tax at source under
Section 192(1) from the Home Salary/special allowance(s) paid abroad by the
foreign company, particularly when no work stood
