(i) Wipro Ltd. v. DCIT

387 ITR 77High Court#15767 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 145Section 36(1)(va)Section 37(1)Section 43BSection 80JJAASection 139A(1)

Judgments citing (i) Wipro Ltd. v. DCIT

Dusters Total Solutions Services Private Limited, Bangalore vs. DCIT, Circle-2(1)(2), Bangalore

In the result appeal of the assessee is hereby allowed

ITA 980/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

…eme Court decision in Bharat Earth Movers v. CIT (245 ITR 428), which held that an accrued and ascertained liability is deductible even if payable in the future. He also relied on decisions of the Hon’ble Karnataka High Court in Wipro GE Medical Systems Ltd. (387 ITR 77) and CGI Information Systems and Management Consultants Pvt. Ltd. (455 ITR 270). Further, he placed reliance on the Hon’ble Karnataka High Court ruling in PCIT (Appeals) v. CES SOMA CICI JV (456 ITR 705), which also supports the allowability of such provisions. . ITA No.652- 653-980/Bang/2025 Page 36 of 40 35.5 The ld. AR therefore argued that…

Dusters Total Solutions Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result appeal of the assessee is hereby allowed

ITA 653/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

…eme Court decision in Bharat Earth Movers v. CIT (245 ITR 428), which held that an accrued and ascertained liability is deductible even if payable in the future. He also relied on decisions of the Hon’ble Karnataka High Court in Wipro GE Medical Systems Ltd. (387 ITR 77) and CGI Information Systems and Management Consultants Pvt. Ltd. (455 ITR 270). Further, he placed reliance on the Hon’ble Karnataka High Court ruling in PCIT (Appeals) v. CES SOMA CICI JV (456 ITR 705), which also supports the allowability of such provisions. . ITA No.652- 653-980/Bang/2025 Page 36 of 40 35.5 The ld. AR therefore argued that…

Tecnotree Convergence Lt D, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1520/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…has been considered and decided in favour of the assessee’s and against Revenue, and placed reliance, inter alia, on the following judicial pronouncements:- (i) Wipro Ltd., Vs. DCIT (2016) 382 ITR 179 (Kar); (ii) CIT Vs. Wipro GE Medical Systems Ltd., (206) 387 ITR 77 (Kar) (iii) Wipro Ltd., Vs. DCIT in ITA No.972/Bang/2011 dated 15.06.2012. 7.4 Per contra, the learned DR for Revenue supported the orders of the authorities below. 7.5.1 We have considered the rival contentions and carefully perused the record; including the judicial pronouncements cited. The basic facts not in dispute is that the proceeds of ex…

Tecnotree Convergence Lt D, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1519/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…has been considered and decided in favour of the assessee’s and against Revenue, and placed reliance, inter alia, on the following judicial pronouncements:- (i) Wipro Ltd., Vs. DCIT (2016) 382 ITR 179 (Kar); (ii) CIT Vs. Wipro GE Medical Systems Ltd., (206) 387 ITR 77 (Kar) (iii) Wipro Ltd., Vs. DCIT in ITA No.972/Bang/2011 dated 15.06.2012. 7.4 Per contra, the learned DR for Revenue supported the orders of the authorities below. 7.5.1 We have considered the rival contentions and carefully perused the record; including the judicial pronouncements cited. The basic facts not in dispute is that the proceeds of ex…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Tecnotree Convergence Ltd, Gurgaon

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1448/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…has been considered and decided in favour of the assessee’s and against Revenue, and placed reliance, inter alia, on the following judicial pronouncements:- (i) Wipro Ltd., Vs. DCIT (2016) 382 ITR 179 (Kar); (ii) CIT Vs. Wipro GE Medical Systems Ltd., (206) 387 ITR 77 (Kar) (iii) Wipro Ltd., Vs. DCIT in ITA No.972/Bang/2011 dated 15.06.2012. 7.4 Per contra, the learned DR for Revenue supported the orders of the authorities below. 7.5.1 We have considered the rival contentions and carefully perused the record; including the judicial pronouncements cited. The basic facts not in dispute is that the proceeds of ex…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Tecnotree Convergence Ltd, Gurgaon

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1447/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

…has been considered and decided in favour of the assessee’s and against Revenue, and placed reliance, inter alia, on the following judicial pronouncements:- (i) Wipro Ltd., Vs. DCIT (2016) 382 ITR 179 (Kar); (ii) CIT Vs. Wipro GE Medical Systems Ltd., (206) 387 ITR 77 (Kar) (iii) Wipro Ltd., Vs. DCIT in ITA No.972/Bang/2011 dated 15.06.2012. 7.4 Per contra, the learned DR for Revenue supported the orders of the authorities below. 7.5.1 We have considered the rival contentions and carefully perused the record; including the judicial pronouncements cited. The basic facts not in dispute is that the proceeds of ex…

(i) Wipro Ltd. v. DCIT (387 ITR 77) — Cited in 6 Judgments | BharatTax