# DEPUTY COMMISSIONER OF INCOME TAX vs M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)

Court: Supreme Court of India
Date: 2021-04-06
Citation: 2021 INSC 227
Petitioner: DEPUTY COMMISSIONER OF INCOME TAX
Respondent: M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN, HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE HRISHIKESH ROY
Author: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

[Official PDF on Supreme Court of India website](https://api.sci.gov.in//pdfdate/index1.php?dt=2021-04-06&dno=314802015&filename=supremecourt/2015/31480/31480_2015_33_1501_27307_Judgement_06-Apr-2021.pdf)


https://niyam.ai/judgements/supreme-court/2021/april/2021-insc-227