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)
133A of the Income-tax Act, 1961 (“1961 Act” for
short), the AO noticed that the foreign company had seconded four
expatriates to the Joint Venture in India; that, the tax-deductor-assessee was a
Joint Venture Company; that, the appointment of the four expatriates was
routed through the Joint Venture Board comprising of the Indian Partner, viz.,
M/s Ranbaxy
