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)
167B, as the case may be, or the rate or rates of
income-tax specified in this behalf in the Finance Act of the
relevant year, whichever is applicable.
(ii)
for the purposes of deduction of tax under sections
193, 194, 194A, 194B, 194BB and 194D the rate or rates of
income-tax specified in this behalf in the Finance
