« Top Headlines » Open DEMAT Account in 24 hrs  Delhi HC Rules GST Registration Cannot Be Cancelled Retrospectively Without a Clear Show Cause Notice (SCN)  Belated income tax return AY 2026-27: How to file, late filing charges and what you may lose  Major Financial Changes from August 1, 2026: ITR Deadline, RBI MPC Meeting, Tatkal Ticket Rules & More  Government proposes to ease tax relief conditions for offshore funds  TallyPrime Connected Banking: Automating Banking and Accounting  ITR Filing Deadline 2026: Is July 31 the Last Date to File Your Income Tax Return? Latest Official Update  ITR filing deadline nears: How to file income tax return online on e-filing portal - quick 15-step guide  Will the ITR Filing Deadline Be Extended Beyond July 31 for FY 2025-26? Here's the Latest Update for Taxpayers  Income Tax Refund Delayed for AY 2026-27? 5 Common Reasons Your Refund May Be Stuck and How to Fix It  ITR Filing 2026: FM Nirmala Sitharaman Asks Tax Officials to Let Honest Taxpayers Correct Genuine Mistakes  Will Your FCNR Deposit Stay Tax-Free After Returning to India? Tax Rules Explained for NRIs «  Esops could prove taxing for employees... Income tax raids on Era Constructions unearth Rs 53 crore... » SC to decide on expats' tax liability November, 03rd 2007 The Supreme Court will decide whether domestic companies must deduct tax at source (TDS) on expatriate staff salaries, and if tax can be levied on these employees on wages given abroad by foreign joint venture partners of the Indian firms. These issues have come up before the apex court in petitions filed by the income-tax department challenging a Delhi High Court order which held that Eli Lilly & Company (India) was not liable to pay tax on salaries paid to its expatriate employees by its foreign partner outside India. Eli Lilly India is a joint venture between domestic drug maker Ranbaxy Laboratories & Netherlands-based Eli Lilly. A bench headed by Justice H K Sema has admitted the petitions challenging the High Courts decision to upheld the Income Tax Appellate Tribunals order. The Tribunal had ruled that Eli Lilly India need not pay tax on salaries given to its expatriates by a different entity outside India. It had further held that under Section 191 of Income Tax Act, the expatriates were liable to pay tax directly where tax at source (TDS) had not been deducted. The income tax authorities had sought levy of around Rs 4.96 crore on the ground that the joint venture had failed to deduct TDS on salaries paid abroad to its four expatriate employees who have been on its roll since its inception.