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TMI Blog2010 (1) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... 2752 - SUPREME COURT] it was held that TDS is deductible Whether on such debatable points, the assessee(s) could be declared as assessee(s) in default under Section 192 read with Section 201 of the Income Tax Act, 1961? held that - in Eli Lilly & Co. (India) Pvt. Ltd. vide Paragraph 21, this Court has clarified that the law laid down in the said case was only applicable to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No.760/2010 @ S.L.P. (C) No.7745/2009, Civil Appeal No.761/2010 @ S.L.P. (C) No.6415/2009, Civil Appeal No.762/2010 @ S.L.P. (C) No.10470/2009, Civil Appeal No.763/2010 @ S.L.P. (C) No.9267/2009, Civil Appeal No.764/2010 @ S.L.P. (C) No.6389/2009, Civil Appeal No.765/2010 @ S.L.P. (C) No.2808/2009, Civil Appeal No.766/2010 @ S.L.P. (C) No.9271/2009, Civil Appeal No.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present cases need not be gone into for the simple reason that, at the relevant time, there was a debate on the question as to whether TDS was deductible under the Income Tax Act, 1961, on foreign salary payment as a component of the total salary paid to an expatriate working in India? This controversy came to an end vide judgment of this Court in the case of Commissioner of Income Tax vs. El ..... X X X X Extracts X X X X X X X X Extracts X X X X
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