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Case Law Details

Case Name : CIT Vs Eli Lilly & Company (India) Pvt. Ltd. (Supreme Court of India)
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CIT Vs Eli Lilly & Company (India) Pvt. Ltd. (Supreme Court of India)

In CIT vs. Eli Lilly & Company (India) Pvt. Ltd., the Supreme Court examined the implications of Section 271C, which imposes penalties for non-deduction of Tax Deducted at Source (TDS). The court highlighted the integrated nature of the Income Tax Act, 1961, and the relationship between charging provisions (Sections 4 and 5) and machinery provisions, such as those for TDS under Chapter XVII-B. Section 4 establishes the general charge

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One Comment

  1. MR U S GHATE says:

    Sir,
    Re: SC Judgment on levying of penalty(S271C)
    I wanted full text of this judgment & if not too inconvenient, wish to know if this judgment is superseded, then citation, thereof.
    Regards

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