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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Delhi HC cites precedent in tax appeal dismissal.</h1> The Delhi HC dismissed the appeal citing precedent in Pepsi India Holdings P. Ltd. v. ACIT (2014) 50 Taxmann.com 299 (Delhi). - tmi Notice u/s 153C – Search and seizure u/s 132(1) – Satisfaction note - Held that:- Matter stands covered against the Revenue by virtue of the judgment of this Court in Pepsi India Holdings P. Ltd. v. ACIT (2014 (8) TMI 898 - DELHI HIGH COURT) wherein held Tthe finding of photocopies in the possession of a searched person does not necessarily mean and imply that they “belong” to the person who holds the originals - Possession of documents and possession of photocopies of documents are two separate things. The finding of photocopies in the possession of a searched person does not necessarily mean and imply that they “belong” to the person who holds the originals - Possession of documents and possession of photocopies of documents are two separate things - the ingredients of Section 153C of the Act have not been satisfied - thus, the notice issued u/s 153C is set aside – Decided in favour of Assessee. The Delhi High Court dismissed the appeal as the matter was covered by a previous judgment in Pepsi India Holdings P. Ltd. v. ACIT (2014) 50 Taxmann.com 299 (Delhi).

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