2014 (8) TMI 1109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be declared as assessee in default under Section 192 read with Section 201 of the Act. 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. Eli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... It is thus clear that the same Bench of the Supreme Court which issued direction on 16th March, 2009 passed the aforesaid order making it emphatically clear that even the issue of limitation had become academic as the assessee could not be declared as assessee in default under Section 192 read with Section 201 of the Act. The fallout of the aforesaid order dated 20th January, 2010 is that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X