Reviewed case brief
CIT v Eli Lilly and Co
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 2009
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Employer's contribution to an overseas social security scheme for expatriate employees is allowable as business expenditure.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.