THE PRINCIPAL COMMISSIONER OF INCOME TAX III, BANGALORE vs M/S WIPRO LIMITED

Supreme Court of IndiaJudgment11 July 2022

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Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 12024/2021
Date of decision	11 July 2022
Bench	HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE M.R. SHAH
Disposal	Appeal allowed; order of High Court and ITAT set aside; claim disallowed due to non-compliance with conditions
Reporting	reportable
Acts	Income Tax Act, 1961
Sections	Section 72 Section 10B (8) Section 139(1) Section 139(5) Section 10B (5)

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