{"id":137428,"date":"2010-01-20T00:00:00","date_gmt":"2010-01-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-british-airways-on-20-january-2010"},"modified":"2016-10-08T15:53:49","modified_gmt":"2016-10-08T10:23:49","slug":"c-i-t-vs-ms-british-airways-on-20-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-british-airways-on-20-january-2010","title":{"rendered":"C.I.T vs M\/S.British Airways on 20 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">C.I.T vs M\/S.British Airways on 20 January, 2010<\/div>\n<div class=\"doc_author\">Author: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.<\/div>\n<div class=\"doc_bench\">Bench: S.H. Kapadia, H.L. Dattu<\/div>\n<pre>                         IN THE SUPREME COURT OF INDIA\n\n               CIVIL APPELLATE JURISDICTION\n\n               CIVIL APPEAL NO.751 OF 2010\n       (Arising out of S.L.P. (C) No.1455 of 2009)\n\n\nCommissioner of Income Tax                     ...Appellant(s)\n\n                             Versus\n\nM\/s. British Airways                         ...Respondent(s)<\/pre>\n<p>                             W I T H<\/p>\n<p>Civil Appeal No.752\/2010 @ S.L.P. (C) No.1456\/2009,<br \/>\nCivil Appeal No.753\/2010 @ S.L.P. (C) No.4781\/2009,<br \/>\nCivil Appeal No.754\/2010 @ S.L.P. (C) No.4774\/2009,<br \/>\nCivil Appeal No.755\/2010 @ S.L.P. (C) No.7491\/2009,<br \/>\nCivil Appeal No.756\/2010 @ S.L.P. (C) No.8162\/2009,<br \/>\nCivil Appeal No.757\/2010 @ S.L.P. (C) No.8177\/2009,<br \/>\nCivil Appeal No.758\/2010 @ S.L.P. (C) No.8146\/2009,<br \/>\nCivil Appeal No.759\/2010 @ S.L.P. (C) No.8661\/2009,<br \/>\nCivil Appeal No.760\/2010 @ S.L.P. (C) No.7745\/2009,<br \/>\nCivil Appeal No.761\/2010 @ S.L.P. (C) No.6415\/2009,<br \/>\nCivil Appeal No.762\/2010 @ S.L.P. (C) No.10470\/2009,<br \/>\nCivil Appeal No.763\/2010 @ S.L.P. (C) No.9267\/2009,<br \/>\nCivil Appeal No.764\/2010 @ S.L.P. (C) No.6389\/2009,<br \/>\nCivil Appeal No.765\/2010 @ S.L.P. (C) No.2808\/2009,<br \/>\nCivil Appeal No.766\/2010 @ S.L.P. (C) No.9271\/2009,<br \/>\nCivil Appeal No.785\/2010 @ S.L.P. (C) No.6292\/2009,<br \/>\nCivil Appeal No.774\/2010 @ S.L.P. (C) No.3738\/2009,<br \/>\nCivil Appeal No.776\/2010 @ S.L.P. (C) No.5145\/2009 and<br \/>\nCivil Appeal No.778\/2010 @ S.L.P. (C) No.7545\/2009.\n<\/p>\n<p>                         O   R   D   E   R<\/p>\n<p>       Delay condoned.\n<\/p>\n<p>       Leave granted.\n<\/p>\n<p>       The following    substantial question    of   law arises<br \/>\n                                                         &#8230;2\/-\n<\/p>\n<p>                                     &#8211; 2 &#8211;\n<\/p>\n<p>for consideration in this batch of civil appeals:\n<\/p>\n<blockquote><p>             &#8220;Whether the Income Tax Appellate Tribunal<br \/>\n             was correct in law in holding that the<br \/>\n             orders passed under Sections 201(1) and<br \/>\n             201(1A) of the Income Tax Act, 1961 are<br \/>\n             invalid and barred by time having been<br \/>\n             passed beyond a reasonable period.&#8221;<\/p><\/blockquote>\n<p>         Having heard learned counsel on both sides, we are<br \/>\nof the view that, on the facts and circumstances of these<br \/>\ncases, the question on the point of limitation formulated<br \/>\nby the Income Tax Appellate Tribunal in the present cases<br \/>\nneed not be gone into for the simple reason that, at the<br \/>\nrelevant time, there was a debate on the question as to<br \/>\nwhether TDS was deductible under the Income Tax Act, 1961,<br \/>\non foreign salary payment as a component of the total<br \/>\nsalary   paid    to   an     expatriate      working   in   India?      This<br \/>\ncontroversy came to an end vide judgement of this Court in<br \/>\nthe case of <a href=\"\/doc\/1160384\/\">Commissioner of Income Tax vs. Eli Lilly &amp; Co.<br \/>\n(India) Pvt. Ltd.,<\/a> reported in [2009] 312 I.T.R. 225.                    The<br \/>\nquestion on limitation has become academic in these cases<br \/>\nbecause, even assuming that the Department is right on the<br \/>\nissue of limitation still the question would arise whether<br \/>\non    such    debatable      points,      the   assessee(s)     could     be<br \/>\ndeclared as assessee(s) in default under Section 192 read<br \/>\nwith Section 201 of the Income Tax Act, 1961.                  Further, we<br \/>\nare    informed       that     the     assessee(s)      have    paid     the<br \/>\ndifferential tax.          They have     paid the      interest and they<br \/>\n                                                                     &#8230;3\/-\n<\/p>\n<p>                                 &#8211; 3 &#8211;\n<\/p>\n<p>further   undertake   not   to    claim   refund   for   the   amounts<br \/>\npaid. Before concluding, we may also state that, in Eli<br \/>\nLilly &amp; Co. (India) Pvt. Ltd. (supra) vide Paragraph 21,<br \/>\nthis Court has clarified that the law laid down in the<br \/>\nsaid case was only applicable to the provisions of Section<br \/>\n192 of the Income Tax Act, 1961.\n<\/p>\n<p>          Leaving the question of law open on limitation,<br \/>\nthese civil appeals filed by the Department are disposed<br \/>\nof with no order as to costs.\n<\/p>\n<p>                                           &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.\n<\/p>\n<p>                                          [S.H. KAPADIA]<\/p>\n<p>                                           &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.\n<\/p>\n<p>                                          [H.L. DATTU]<br \/>\nNew Delhi,<br \/>\nJanuary 20, 2010.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India C.I.T vs M\/S.British Airways on 20 January, 2010 Author: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J. Bench: S.H. Kapadia, H.L. Dattu IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.751 OF 2010 (Arising out of S.L.P. (C) No.1455 of 2009) Commissioner of Income Tax &#8230;Appellant(s) Versus M\/s. British Airways &#8230;Respondent(s) W I T H [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-137428","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C.I.T vs M\/S.British Airways on 20 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/c-i-t-vs-ms-british-airways-on-20-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.I.T vs M\/S.British Airways on 20 January, 2010 - Free Judgements of Supreme Court &amp; 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