can you help me to understand the following case law

CIT vs Eli lily & co. (India) pvt ltd (supreme court)
also if the foreign co is liable to deduct TDS then how the co shall deposit the same if it had no branches or any permanent establishment in India?
Replies (1)
i this case law, foreign co. is not liable to deduct Tds but indian co. in which employees of foreign co. is deputed for working in indian co. then jndian co. is liable to deduct Tds

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