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Delhi High Court - Orders

Pepsi Foods Pvt Ltd vs Director Of Income Tax-Ii & Anr on 5 August, 2025

Author: V. Kameswar Rao

Bench: V. Kameswar Rao

                          $~46 to 49
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +         W.P.(C) 4957/2013
                                    PEPSI FOODS PVT LTD                                                             .....Petitioner
                                                                  Through:            Appearance not given

                                                                  versus

                                    DIRECTOR OF INCOME TAX-II & ANR.           .....Respondents
                                                     Through: Mr. Indruj Singh Rai, SSC, Mr.
                                                              Sanjeev Menon, JSC, Mr. Rahul
                                                              Singh, JSC, Mr. Gaurav Kumar and
                                                              Mr. Tanishq Ahuja, Advs. for
                                                              Revenue
                                    (47)
                          +         W.P.(C) 4983/2015
                                    PEPSICO INDIA HOLDINGS PVT. LTD.                                                       .....Petitioner
                                                                  Through:            Appearance not given

                                                                  versus

                                    PRINCIPAL      COMMISSIONER       OF     INCOME        TAX-2
                                    INTERNATIONAL TAX, & ANR.                     .....Respondent
                                                     Through: Mr. Indruj Singh Rai, SSC, Mr.
                                                              Sanjeev Menon, JSC, Mr. Rahul
                                                              Singh, JSC, Mr. Gaurav Kumar and
                                                              Mr. Tanishq Ahuja, Advs. for
                                                              Revenue
                                    (48)
                          +         W.P.(C) 5193/2015
                                    PEPSICO INDIA HOLDINGS PVT. LTD
                                                                                                                           .....Petitioner
                                                                  Through:            Appearance not given




This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 22/08/2025 at 22:03:30
                                                                   versus

                                    PRINCIPAL      COMMISSIONER       OF     INCOME        TAX-2
                                    INTERNATIONAL TAX & ANR.                     .....Respondents
                                                     Through: Mr. Indruj Singh Rai, SSC, Mr.
                                                              Sanjeev Menon, JSC, Mr. Rahul
                                                              Singh, JSC, Mr. Gaurav Kumar and
                                                              Mr. Tanishq Ahuja, Advs. for
                                                              Revenue
                                    (49)
                          +         W.P.(C) 5360/2016
                                    PEPSICO INDIA HOLDINGS PVT. LTD.                                                       .....Petitioner
                                                                  Through:            Appearance not given

                                                                  versus

                                    COMMISSIONER OF INCOME TAX (INTERNATIONAL
                                    TAXATION)-2 & ANR.                         .....Respondents
                                                  Through: Appearance not given

                                    CORAM:
                                    HON'BLE MR. JUSTICE V. KAMESWAR RAO
                                    HON'BLE MR. JUSTICE VINOD KUMAR
                                                   ORDER

% 05.08.2025 At the request of Mr. Sanjeev Menon, learned JSC for respondent/Revenue, renotify on 16.10.2025.

V. KAMESWAR RAO, J VINOD KUMAR, J AUGUST 05, 2025 cd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/08/2025 at 22:03:30