2010 (2) TMI 95 - SCH - Income Tax

TDS on salary paid in foreign country by foreign company to its employees working in India - Challenge to the Show Cause Notice - No interference can be made at the stage of show cause notice - AO directed to consider the decision in the matter of Commissioner of Income Tax vs. Eli Lilly & Company (India) Private Limited 2009 -TMI - 32752 - SUPREME COURT

Summary

The Supreme Court of India dismissed the assessee's civil appeal regarding the validity of a show-cause notice, directing the matter to be re-examined by the Assessing Officer in light of a previous judgment. The High Court's decision was upheld, instructing the assessee to approach the Assessing Officer in the penalty proceedings.