Final Assessment order Must Align with DRP Directives: Delhi HC

Pepsico india holdings private limited Vs Assessment Unit Income Tax Department National Faceless Assessment Centre & Ors (Delhi High Court) The final assessment order must align with the directives of the DRP, regardless of whether the Assessing Officer was aware of the objections filed before the DRP Introduction In the fast-evolving landscape of taxation, the case of Pepsico India Holdings (P.) Ltd. vs. Assessment Unit, Income-tax Department, heard in the High Court of Delhi, raises crucial questions about the procedural fairness in faceless assessments conducted by the National Faceles...