Indian Supreme Court directs officer to continue reassessment

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Indian Supreme Court directs officer to continue reassessment

December 01 2010
cocacolasmall.png

In the Coca Cola India case the Supreme Court said that, because the writ position could not establish the facts of the case, the taxpayer must adopt proceedings before the assessing officer or transfer pricing officer. Hasnain Shroff and Rajan Iyer, of KPMG in Mumbai, analyse the case.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

NewsIndiaTransfer PricingAsia-PacificJurisdictions
more across site & shared bottom lb ros

More from across our site

Direct Tax
tim zech and jeff soar.png
AI in tax: from early promise to everyday reality
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
April 22 2026
Direct Tax
Brazil tax money
Brazil has ‘substantive grounds’ for pillar two carve-out request: advisers
Brazil’s bid to seek US-style exemptions from pillar two is ‘highly advantageous’ for multinationals, ITR has also heard
Sam Sholli, April 22 2026
Direct Tax
India expats regime
Tax certainty for non residents visiting India: unpicking recent reforms
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties
S Vasudevan, April 21 2026
Direct Tax
OECD
Brazil asks OECD for pillar two carve-out deal
Brazil is trying to follow in the US’s footsteps and secure its own 'qualified side-by-side status', ITR understands
Sam Sholli, April 20 2026
Indirect Tax
hmrc.jpg
HMRC increases VAT investigations into large and medium-sized businesses
The surge in probes comes as the UK tax authority seeks to close a VAT gap of £11.4bn from last year, Pinsent Masons’ research has suggested
Sam Sholli, April 20 2026
What Corporates Want 2026 use of technology article header
A taxing week: The technology arms race is being judged by clients – not firms
ITR’s survey data reveals widespread client disappointment with firms’ use of technology but our upcoming AI in Tax event offers advisers a chance to flip the script
Tom Baker, April 17 2026
Direct Tax
London
This week in tax: Vinson & Elkins hires Kirkland tax partner in London
Firms announced key tax partner hires across the US and UK, while fintech and software providers revealed board appointments and new tools for multinational tax teams
Sam Sholli, April 17 2026
Direct Tax
Stuttgart, Germany - 06-19-2022: Cellphone with logo of American consulting company Alvarez and Marsal LLC on screen in front of website. Focus on center-right of phone display.
A&M Tax launches in Ireland with EY, DLA Piper hires
It continues a prolific spree of investment for the firm, after it launched in Indonesia, Thailand, Saudi Arabia and Japan in 2025
Sam Sholli, April 16 2026
Transfer Pricing
india.jpg
‘Taxpayers are thrilled’: local experts hail record-breaking Indian APAs
Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard
Sam Sholli, April 16 2026
Direct Tax
merger.jpg
Hogan Lovells Cadwalader merger approved, debut planned for July
Partners at both firms have voted in favour of the tie-up, which marks ‘the largest law firm merger in history’
Noemi Distefano, April 15 2026
Gift this article