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2015 (7) TMI 1100 - DELHI HIGH COURT

2015 (7) TMI 1100 - DELHI HIGH COURT - TMI - Scope of assessment u/s 153C - Held that:- The Court is of the view that the essential principle of law that has been settled by this Court in Pepsico [2014 (8) TMI 898 - DELHI HIGH COURT ] in regard to the interpretation of the words “belongs to” in Section 153 C of the Income Tax Act, 1961 would apply on all fours to the facts of the present case irrespective of whether the document recovered (viz., the accounts) is in the form of a hard copy or a h .....

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of. ITA Nos. 406/2015, 407/2015, 408/2015 & 409/2015 3. The Income Tax Appellate Tribunal ( ITAT‟) has in the common impugned order dated 28th November 2014 pertaining to Assessment Years ( AYs‟) 2005-06, 2006-07, 2007-08 and 2008-09 relied upon, inter alia, on the judgment of this Court in Pepsico India Holdings (P) Ltd. v. ACIT [2015] 370 ITR 295 (Delhi). It is stated that the judgment of this Court in Pepsico is pending consideration in a special leave petition in the Supreme .....

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