10B in Pr. CIT v. Wipro Ltd.

288 Taxmann 491Supreme Court of India2022#5244 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(1)Section 139(1)Section 10BSection 80-IBSection 10AASection 115BAASection 119(2)(b)Section 44AB

Issues it is cited on

section 80j(6a)section 10b(8)section 10(20a)public servantsection 115bbasection 10(46)advancement of general public utilitycarry forward of lossessection 80jsection 10basection 10bsection 11(4a)

Judgments citing 10B in Pr. CIT v. Wipro Ltd.

Jt.CIT(Exemption)Circl-2 Ahmedabad, Ahmedabad vs. Vadodara Urban Development Authority, Vadodara

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 333 to 335/Ahd/2023 Asst Years: 2016-17 to 2018-19 The JT.CIT (OSD) Vadodara Urban (Exemption), Development Authority Circle-2, Vs Vuda Bhavan, L&T Circle, Ahmedabad Karelibaug, Vadodara Gujarat 390018 PAN: AAABV0141M (Appellant) (Respondent) ITA Nos: 342 to 344/Ahd/2023 Asst Years: 2016-17 to 2018-19 Vadodara Urban The ACIT, Development Authority Circle-2, Vuda Bhavan, L&T Circle, Vs (Exemption), Karelibaug, Vadodara Ahmedabad Gujarat 390018 PAN:…

The Wanka Vividh Karyakari Seva Sahkari Mandali Ltd, Tapi vs. The Income Tax Officer, Ward2 Bardoli, Bardoli

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 470/SRT/2023[2017-18]Status: DisposedITAT Surat13 Oct 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

Section 142(1)Section 144Section 254(1)Section 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.470/SRT/2023 (AY 2017-18) (Hearing in Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs AT & PO Wanka, Taluka-Nizar, Tax Office, 2nd Floor, BSNL Tapi-394370 Building, Opp. Jalaram akshaymodi40@gmail.com Temple, Station Road, PAN No: AAHFT 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Akshay Modi, CA राज" की ओर से /Revenue by Shri Vinod Kumar, Sr-DR अप…