Supreme Court · 2009 INSC 408 · Decided 25 March 2009
Commissioner of Income-Tax, New Delhi v. M/S Eli Lilly & Company (India) PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 408 · [2009] 5 S.C.R. 20
- Case number
- CIVIL APPEAL No. 5114/2007
- Decided
- 25 March 2009
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 245; Income Tax Act
Headnote
Income Tax Act, 1961: c Chapter XV/1-B - Ss.192(1), 9(1)(ii) - TDS provisions relating to payment of income chargeable under the head 'Salaries' - In the nature of machinery provisions to enable collection and recove1y of tax - Held: Forms an integrated code with the charging which D detem1ines the assessabilityltaxability of 'Salaries' in the ~ hands '>f the employoe-assessee. S1".~tions 201(1) and 201 (1A)- Levy of interest- Scope of - Uiscussed - Directions issued to the AO and E Adjudicating Authority. Sections 271C rlw s.2738 - Liability to levy
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