DCIT, INTERNATIONAL TAXATION, CIRCLE, GURGAON vs. COCA-COLA INDIA INC. INDIA BRANCH OFFICE, GURGAON

ITA 8275/DEL/2018Status: DisposedITAT Delhi08 July 2026AY 2002-0321 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI

Before: SHRI S.RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Nitesh Joshi, Advocate, Shri Arun Siwach, Advocate, Shri Nikhil Garg, AR, Shri Ritik Rath, Advocate
For Respondent: Shri Rajesh Kumar, CIT DR
Hearing: 30.04.2026Pronounced: 08.07.2026

2 CO No.73/Del/2020 PER S.RIFAURRAHMAN,AM:

1.

The Revenue has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)-44, New Delhi [“Ld. CIT(A)”, for short]dated 28.09.2018 for the Assessment Year 2002-03. The assessee has also filed cross objections in support of the aforesaid impugned order dated 28.09.2018 passed by the ld. CIT (A).

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