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COCA-COLA EXPORT CORPORATION` versus INCOME-TAX OFFICER


The Indian branch of the jurisdiction of the re-evaluation of the foreign company in charge of paying domestic office and service charges to the foreign company has completed the approval of deductions in home office and service charges by the Government of India. Foreign exchange regulation act under the provisions of the Income Tax Act and the Foreign Exchange Regulation Act operate in different sectors ITO occupation information for purposes of reopening the Income Tax Assessment Are the Indian Foreign Exchange Regulation Act, 1947 Indian Foreign Exchange Regulation Yation Act, 1973 Indian Income Tax Act, 1961, Sections 147 and 148 [Coca-Cola Export Corporation v. Section C Tiwari, ITO (1986) 158 ITR 439 partially overturned]

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