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.
15.
On the point of interpretation of Section 192(1), learned counsel
submitted that the said section can be divided into two distinct parts, the first
part consisting of the words “any person responsible for paying any income
chargeable under the head salaries shall, at the time of payment deduct
income tax on the amount payable
