COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD
C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009
Section 133ASection 192(1)Section 201(1)Section 9(1)(ii)
272A, sub-section (1) of section 272AA, or sub-section (1) of
section 272BB or sub-section (1A) of section 272BB or sub-
section (1) of section 272BBB or clause (b) of sub-section (1) or
clause (b) or clause (c) of sub-section (2) of section 273, no
penalty shall be imposable on the person or the assessee
