Case Law Details
Case Name : Pepsico India Holdings Private Ltd Vs ACIT (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Pepsico India Holdings Private Ltd vs. ACIT (Delhi High Court)- Unless and until it is established that the documents do not belong to the searched person, the provisions of Section 153C of the said Act do not get attracted because the very expression used in Section 153C of the said Act is that “where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A ….” In view of this phrase, it is necessar...
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