THE COMMR OF INCOME TAX vs. M/S WIPRO LTD

—1— IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 28 DAY OF FEBRUARY 2012 PRESENT THE HON’BLE MR. JUSTICE N.KUMAR AND THE HON’BLE MR.JUSTICE RAVI MAUMATH ITA.NO.3198 OF 2005 BETWEEN: 1. The Commissioner of Income-tax Central Circle, C. R. Building, Queens Road, Bangalore. 2. The Deputy Commissioner Of Income-Tax, Central Circle-IV C. R. Building, Queens Road, Bangalore. ...APPELLANTS (By Sri Indra Kumar along with Sri E.Sanmati Indira Kumar, Advocates) AND

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—3 ying o c bu in sot onsu oducts et- assessee flied of ‘Nil’ ‘nc c. hy claiming deo’.jctiori brder Chapter vI A of the Act v,hirh was pro( essed uider Sectvrn 143ç1)a) of the Act the rectifkation order under Section 154 of the Act came to be passed. that was cnalienged in apoecl which came to be nnulled 2 e s of t r utiny as The d claim exemption ‘r res ect of the issue ‘ p emium on sale special impntr .icen e. The premium on sale on specia: import ‘icence Ws hdd to be n not ar, ,ncornc attributable to stware eYfrjrt eird thpefni ‘i; &inwed tne aessee claim o’ exer on r, imported twiic. Payment t t arc i disalc riurd tF r tI.() ‘0 Ic-n f .3 %L . tv’ ih rfgig’

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1, — “5. Whetlwr the ADinhiate ,-iuthoi,tic we a co,rect in hc”cling that the pr wision to! taiid’7 1 y is an 4,lOwable leuuc tk’ri th. sniC ‘as ben ied ut C’? 3 (i.’itiiic basis L.p Qi ci tun*’ci the rindinc, •if the Asss4i,w Office’ ‘rno held that it is a ontinger t liability sirc these wwraatv •-cper 1 ses i;! hE ,‘a’a if the custerneis %ubsequentik Ja IT. it. 6 “hette the App !li wet’ ‘wet n oldnj t at - liab lit ke a vrov s r wi a £ a’ a’Iowable e per 1 tur fe asserne ‘it ve9r’ uttc ire on rg it it e pt Lit i_ui it Cot rt in trc C3S’D rQr,e rUn4It!,L jj! :4 PThVAF [liii-.’ , .. ( r,rsj 1 LOi4t r gi ir ‘ : t20 1 Inc I r,. r C (jf) p ij 1 r 1 e I 1 t.’. . I;—. £ L V Id i,iCsi I rc tr s.idca’# ‘jr te pc , it I! •. •

— ii — n•’s n . ‘hi v ‘ict c’ be ‘tea ,‘;l bi. ssi’g a substantial deq’e rr r ‘.i ) ( I. a’. c’nteipr.& •: i .1 precenr obiigarnr as a reule ‘a as eu t it p ha at te 3L tflo of es •n c Wi flt eqL .red to ..ettk the obligation and (c’ a ‘eab!e est:’nate can t r e tea u , flt hi i these rond,t,ons ‘e “at ‘net. no p’ov;s’o. can o ecgn C 11. LiaD’i’t’. ‘s deflneci a’ aieserlt ojan r jrc t vts t ettlenent ot Mud, !5 expected te i cSuit n an a’ia f rtheenrpe I a,’ hoc ‘.u - ccu ‘rn, t’.. .‘fit. I ‘. $ a t ‘uiybtiG’? . Cchid dC Jfl “bliyatinq e.’r The i’e i’ ‘ ye t at lot 1’ 1 •i ) . •, —. r fs . ‘—— .‘ I— cc ,,:.—t.1•’ , “ l . 1 ( ‘ ‘I’FgV a ‘.(Jg — . -‘ j,U ‘ ‘ ‘: • ‘S I U

— 12 — o qi aiik Cr rt ojn titvi tte .‘ must he riot 1 (Sit 1 ao Udo c ‘liv of a •‘•‘tt’ )f icçg- I ça tInt • bigita.a 1.here the’t we J ‘,u.7lhe et oblvqat’ort, 1 e.q. jrod w. 1 va. ‘ant.es cr I lila, 0 rcs t’ioiatLtyttt U, YVI. be ICqüii ed ii settlement is a tc rmii ccl t) corlsidenng the said obliqations as a whole In t’v’ cnnnect,or it nav be noteJ that :rl t!.e f,n fc • or ‘ fo ,gle itei’ L”c po son fo balaw cLd c-institute -, contingent hab’iih nit entitled to aeduction urlc,ei c. ‘, at the said 4cr to cc vtertee sirLJI’cW iri 3 ae 1w irny (tell nnw I ott u-a J * un’tc ‘a spl’ist’cateJ ge ‘as. r’.e pas nert f defe t.s ocng deteaea r’ :‘nie of 3L.C t ? ‘rcr.,s .sLnjlt). 1. I Salt, a cli jS aç fl •a —t f t”3i “iciatr, :-? tre r ce’ 1 ast ! p ;i3flj ‘7— t(,9 r.jr’. i,,.; , r C •r”fr’7 c. t,d. • ‘ —g. ‘ I. c.sin 19 j’ ,i ‘j r.ç ti3j I - •,,vraj;, i) 1 r# ‘ii , a,..,,

— 13 — 13) ;laj h - b data ,‘;Ji.:ates that e en ear some jr thes 7 3.)UJL tL’.e’ ac f’ieto:s 33 t.y,gwj tt: b 3. 7st. it IcCt tcyir Isv i’d”ates tint b air) coçlusti ated 1t217 pa customer is i.nepared to buy valve actuator k it out a i arra itv r .‘eto e .ia rant tc3ire nec-al car t he sic tic f 1- ‘a!’ e a’tuatGr(c) Pi other words, wa. tatitt stcx4 at.tched to thr sale pr’c a, t.ie pinauct. caoctceirctc tcc 12 6 ni,liqatioris atbinc ‘iun rast et ents have to be reogn..ed ac pruwsions. 7hecr pact e’ents at rn ‘as big ti ge.ert K..... .. ‘l7Js the- . iec’,. I’)fl Ci’ ‘l:ti ‘33’. r ol a) Ld)irflS cxp’,,r’e .7 in- er leflac r’n€ss’Ieit 07 me iitcsidilty fai,jI’iSstrs’rç rchty • g.a cL’ ry ‘ • gtt tlt V 7 I I 7Pfls-- ‘it øç ,t ,?t1.’ . — ‘•i,,; ,r 1 .’ I. Z’ —b : ,;! • f iKif’ pt c:,L ‘ti . .7? S I’ .. (•iI. $ t I —l it I, •. tl • • te .e,

4 incurred against it. On this basis d sensible estimate sh uld L’r made The a 0 J I- t !i •e.; r the .st,cra at qi e c tf fitwe tatiantv expense, Sad’ estimates neca rases nnit cry aar As e r tes c t 0. iarant ‘id th piobabilrc that the warrant, expanses will be mci,:red is considerebI iedured an that s Id e cf d ie e nt L’ the us oult e d ti igh iata let e’sa 1 r otherwise wculd require assemme’ut or histw l tie’icl. if var anty a ‘C 1 1 lvstoriral .rend..,) and if tht wotlcir.g is I .bust the’u tl,e uestioq ‘f reieisal ;n Lhe subsequent ti ea n )ta we imç ii. ‘ot i. lu,. ‘dc :± cliii (iiwTstdiVe., .,f ‘s.’.; ase. j’’ ;iv’i “ waira is riqh1ri “.ajr Sr t”C c.pp-i!ant e pr — c.n acic i ra ci’ 1 i 5 :. r . .,ittin •. ‘ -csn;i, I ia:r f 11 t- )t “It h’jrng 43. 3 ‘ ,..Y — I V

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— 17 — 8. The remaining four substantial questions of law are as under: “8) Whether the Tribunal committed an error in proceeding to observe that it is necessary to deal with the facts as found from the assessment records, appeal proceedings and during the course of hearing when this issue was not a controversy either before the Appellate Commissioner or the Assessing Officer? 9) Whether the Tribunal committed an error and has extracted from assessment order, appellate order and information furnished by the assessee has come to the condusion that certain newly establish undertakings which have been daimed as separate by the assessee and accepted by the Assessing Officer after verification of the details has allowed the claim Of the assessee when this was not the controversy before the Assessing Officer or the Appellate Commissioner and would have only relevance to reopened assessments which was not the subject matter in this appeal?

— 18 — 0• 10). Whether the Tribunal committed an error in noticing that on verification of details of expansion where substantial expansion has resulted in a new undertaking the same has been shown separately by the assessee and accepted by the Assessing Officer when this was not the controversy before the Assessing Officer or the Appellate Commissioner and would have only relevance to reopened assessments which was not the subject matter in this appeal? 11). Whether the Tribunal was correct in observing that there have been many instances where the existing undertakings have undertaken organic expansion by adding certain equipments, man power which have been shown as par of pre-existing unit and these have been treated as part of the existing unit by the Assessing Officer when this was not the controversy before the Assessing Officer or the Appellate Commissioner and would have only relevance to reopened assessments which was not the subject matter in this appeal?”

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