TDS on foreign salary is reqd to be deducted even though assessee is not the payer

CIT vs. Eli Lilly (Supreme Court) Where the assessee-employer obtained expatriate-employees from a foreign company and the said employees, continuing to be employees of the foreign company, received salary and allowance in their home country in foreign currency and the question arose whether the assessee was obliged to deduct tax thereon at source u/s 192 and the High Court held that the assessee was not obliged to deduct tax at source on the ground that the payment was by the foreign company and not by the assessee, HELD, reversing the High Court that: (i) Though the payment of salary to th...