Supreme Court of India

Commissioner of Income-tax, New Delhi v. M/s Eli Lilly & Company (india) Pvt. Ltd.

Neutral citation

Reported as [2009] 5 S.C.R. 20

Bench S.H. Kapadia and Aftab Alam JJ.

Decided 25 March 2009

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the TDS provisions in Chapter XVll-B relating to payment of income chargeable under the head "Salaries", which are in the nature of machinery provisions to enable collection and recovery 8 of tax forms an integrated Code with the charging and computation provisions under the 1961 Act, which determines the assessability/taxability of "salaries" in the hands of the employee-assessee.

Judgment, page 46

Where later benches applied it

2023 The State of Tripura & Anr v. Chandan Deb & Ors. referred to
2022 Singapore Airlines Ltd. v. C.I.T., Delhi referred to
2022 C.C., C.E. & S.T. – Bangalore (adjudication) Etc. v. M/s Northern Operating Systems Pvt Ltd. referred to
2020 Pilcom v. West Bengal- referred to
2016 Itc Limited Gurgaon v. Commissioner of Lt. (tds) Delhi referred to

Of those, 5 referred to

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