Supreme Court of India · 2021-04-06
DEPUTY COMMISSIONER OF INCOME TAX vs M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)
- Citation / case number
- SC 2015/31480
- Court
- Supreme Court of India
- Petitioner
- DEPUTY COMMISSIONER OF INCOME TAX
- Respondent
- M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)
- Author
- HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
- Bench
- HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN, HON'BLE MR. JUSTICE B.R. GAVAI, HON'BLE MR. JUSTICE HRISHIKESH ROY
Judgment text excerpt
The Supreme Court addressed the appeals concerning the assessment of income tax for M/s. Pepsi Foods Ltd. The court examined the legality of the tax assessments made by the Deputy Commissioner of Income Tax and emphasized the need for adherence to procedural fairness in tax assessments. The court ultimately ruled in favor of the respondent, reinforcing the principles of fair assessment and the rights of taxpayers.