Case Law Details
Case Name : CIT Vs. Eli Lilly (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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...
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If the said employee does not have PAN in India ,how the deducted taxes to be shown in the TDS return ?