Indian Supreme Court directs officer to continue reassessment
December 01, 2010
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.
The recent Supreme Court ruling in the case of Coca Cola India reflects how transfer pricing law, and rulings, in India is still emerging and is in the process of being unravelled.
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