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)
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
of income chargeable under the head “Salaries
