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)
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and Rule 37 of the Income-tax Rules, 1962. Learned counsel next contended
that under Section 204(i), the person responsible for paying would cover
either the employer himself or if the employer is a company the company
itself including its principal officer. According to the learned counsel, the
definition contemplates two situations – where the branch is the person
