COMMISSIONER OF INCOME TAX Vs. BRITISH AIRWAYS

JUDGEMENT

(1.) Delay condoned. Leave granted.

(2.) The following substantial question of law arises for consideration in this batch of civil appeals :

(3.) Having heard learned counsel on both sides, we are of the view that, on the facts and circumstances of these cases, the question on the point of limitation formulated by the Income Tax Appellate Tribunal in the present cases need not be gone into for the simple reason that, at the relevant time, there was a debate on the question as to whether TDS was deductible under the Income Tax Act, 1961 , on foreign salary payment as a component of the total salary paid to an expatriate working in India This controversy came to an end vide judgement of this Court in the case of Commissioner of Income Tax v. Eli Lilly & Co. (India) Pvt. Ltd., 2009 15 SCC 1. The question on limitation has become academic in these cases because, even assuming that the Department is right on the issue of limitation still the question would arise whether on such debatable points, the assessee(s) could be declared as assessee (s) in default under Section 192 read with Section 201 of the Income Tax Act, 1961 . Further, we are informed that the assessee(s) have paid the differential tax. They have paid the interest and they