M/S WIPRO LTD. v. DCIT

382 ITR 654High Court2016#9205 most cited

What is M/S WIPRO LTD. v. DCIT authority for?

The High Court's decision in M/s. Wipro Ltd. v. DCIT is cited to support the exclusion of telecommunication and insurance charges from export turnover for the purpose of calculating deductions under Section 10AA of the Income Tax Act.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2012 to 2023.

Also referred to as

M/s. Wipro Ltd. v. DCIT · 382 ITR 654 · export turnover · deduction · Section 10AA · telecommunication charges · insurance charges · income tax

Judgments citing M/S WIPRO LTD. v. DCIT

Wipro Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 370/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Dr. Manjunath Karkihallli, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(2)Section 143(3)Section 80G

…of 110 4. While disposing of ITA No. 464 of 2017, the High Court had made following observations : "14. At this stage, learned counsel for the revenue submits that all the remaining issues covered by decisions of this Court in M/s. WIPRO Ltd. v. DCIT [2016] 383 ITR 179 (Kar) and Commissioner of Income-tax & Another v. TATA Elxsi Ltd., 382 ITR 654 (Kar) are pending adjudication at the instance of the revenue before the Supreme Court. In view of the aforesaid submission needless to state that the Assessing Officer shall decide the issues in accordance with the decision which may be rendered by the Supreme Court.…

Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore vs. M/S. Mindtree Limited, Bengaluru

In the result, the appeal filed by the Revenue dismissed and the CO filed by the assessee is allowed

ITA 1068/BANG/2022[2014-15]Status: DisposedITAT Bangalore23 Feb 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S.Dcit, Central Circle - 1(3) Vs M/S. Mindtree Limited C.R. Building, Queen'S Road Global Village, Rvce Post Bengaluru 560001 Mysore Road, Bengaluru 560059 Pan – Aabcm8839K (Appellant) (Respondent) Co No. 1/Bang/2023 (Assessment Year: 2014-15)

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 10ASection 115JSection 143(2)Section 143(3)

…f the ITAT. However, the Department did not press the question of law in respect of the aforesaid issue, i.e. exclusion of telecommunication and insurance charges from the export turnover. This is clear from the judgement of the Hon'ble High Court reported in 382 ITR 654. The SLP filed before the Hon'ble Supreme Court against the judgemnt of the Hon'ble High Court was dismissed in SLP NO. 19150/2015 dated 22l02.2019. In light of the aforesaid reasoning and the judicial pronouncements cited supra we are of the view that there is no necessity to exclude from the export turnover the insurance charges. Therefore, we…

Income Tax Officer (International Taxation), Bangalore vs. M/S Kawaski Micro Electronics Inc., Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1221/BANG/2014[2009-10]Status: DisposedITAT Bangalore05 Aug 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Pradeep Kumar, CIT(DR), ITAT, BengaluruFor Respondent: Shri T. Suryanarayana, Advocate
Section 32Section 32(1)Section 40Section 40A

…ibunal by holding as follows:- IT(IT)A No.1221/Bang/2014 Page 8 of 10 “4. We have considered the rival submissions made on both the sides and have perused the record. The tribunal has not taken into account the decision rendered by M/S. WIPRO LTD. VS. DCIT, 383 ITR 179 (KAR) and without assigning any reasons has placed reliance on decision of the coordinate bench. Therefore, in peculiar facts of the case, the impugned order passed by the tribunal is quashed and the matter is remitted to tribunal for decision afresh and in accordance with law in the light of rival contentions made by the parties. Therefore, it i…

M/S Centum Electronics Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-2(1)(1), Bangalore

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

ITA 2194/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Dec 2020AY 2008-09

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri S. Ramsubramanian, A.RFor Respondent: Shri Kannan Narayan, D.R
Section 10BSection 40

…ly prayed that this issue may be restored to the file of the AO, even though it was not adjudicated by Ld CIT(A). He further submitted that the claim of the assessee is supported by the decisions rendered by Hon’ble Karnataka High Court, which are reported in 382 ITR 654; 427 ITR 338 and 428 ITR 245. 7. With regard to grounds 3 to 4.3, the Ld A.R submitted that the assessee has raised certain addition claims before the AO by furnishing a letter dated 01-12-2010. He submitted that a copy of the above said letter is placed at pages12-13 of the paper book. He submitted that the additional claims put forth by the ass…

M/S Wipro Limited vs. The Additional Commissioner of Income-Tax

In the result, the appeal is disposed of in terms of

ITA/315/2012HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 14ASection 260Section 260ASection 36(1)(iv)Section 80

…of the assessee. Therefore, the third substantial question of law is also answered in favour of the assessee and against the revenue. From perusal of paragraph 128 of the judgment rendered by a 11 bench of this court in 'WIPRO LTD. VS. DCIT', (2016) 383 ITR 179 (KAR), we find that the fourth substantial question of law is also required to be answered in favour of the assessee. Therefore, the fourth substantial question of law is also answered in favour of the assessee and against the revenue. From perusal of paragraph 106 of the judgment rendered by a bench of this court in 'WIPRO LTD. VS. DCIT',…

Pr Commissioner of vs. M/S Wipro Limited

In the result, the appeal is disposed of in terms

ITA/464/2017HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260ASection 32

…COME-TAX VS. YOKOGAWA INDIA LTD.’, 391 ITR 274 (SC) and the remaining questions are answered in favour of the assessee by a decisions of this court M/S WIPRO LTD. VS. DCIT, 383 ITR 179 (KAR) and 'COMMISSIONER OF INCOME-TAX & ANOTHER VS. TATA ELXSI LTD.' 382 ITR 654 (KAR) as well as para 21 of the Supreme Court in 'COMMISSINOER OF INCOME-TAX VS. HCL TECHNOLOGIES LTD.', 404 ITR 719 (SC). 9. We have considered the submissions made by learned counsel for the parties and have perused the record. The revenue has contended that the Assessing Officer has rightly disallowed the depreciation claimed on softw…

Commissioner of Income Tax-III vs. M/S Wipro Limited

ITA/169/2013HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 10A(3)Section 195Section 260Section 260ASection 40

…ance with provisions of IT Act? 2. Learned counsel for the revenue submits that all the remaining issues covered by decisions of this court in M/S WIPRO LTD. VS. DCIT, 383 ITR 179 8 (KAR) and 'COMMISSIONER OF INCOME-TAX & ANOTHER VS. TATA ELXSI LTD.' 382 ITR 654 (KAR) are pending adjudication at the instance of the revenue before the Supreme Court. In view of aforesaid submission needless to state that the Assessing Officer shall decide the issues in accordance with the decision which may be rendered by the Supreme Court. 3. For the reasons assigned by us in the judgment passed today in I.T.A.No.…

Commisioner of Income vs. M/S Wipro Limited

ITA/329/2012HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 10A(3)Section 195Section 260Section 260ASection 40

…ecision of this Hon'ble High Court? 2. Learned counsel for the revenue submits that all the remaining issues covered by decisions of this court in M/S WIPRO LTD. VS. DCIT, 383 ITR 179 (KAR) and 'COMMISSIONER OF INCOME-TAX & ANOTHER VS. TATA ELXSI LTD.' 382 ITR 654 (KAR) are pending adjudication at the instance of the revenue before the Supreme Court. In view of aforesaid submission needless to state that the Assessing Officer shall decide the issues in accordance with the decision which may be rendered by the Supreme Court. 3. For the reasons assigned by us in the judgment passed today in I.T.A.No.…

The Pr. Commissioner of Income -Tax vs. M/S Kawasaki Micro Electronics Inc

The appeal is disposed of

ITA/341/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 260ASection 30Section 32Section 37Section 40

…LTD. VS. DEPUTY COMMISSIONER OF INCOME- TAX', (2009) 182 TAXMAN 319. 4. We have considered the rival submissions made on both the sides and have perused the record. The tribunal has not taken into account the decision rendered by M/S WIPRO LTD. VS. DCIT, 383 ITR 179 (KAR) and without assigning any reasons has placed reliance on decision of the coordinate bench. Therefore, in peculiar facts of the case , the impugned order passed by the tribunal is quashed and the matter is remitted to tribunal for decision afresh and in accordance with law in the light of rival contentions made by the parties. Theref…

M/S Wipro Limited vs. The Deputy Commissioner

In the result, the appeal is disposed of in terms of

ITA/191/2017HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260ASection 80I

…gain in this appeal. 3. We have heard learned counsel for the parties at length. Learned Senior counsel for the assessee submitted that substantial questions of law involved in this appeal are covered by decisions of this court in 'WIPRO LTD. VS. DCIT', 383 ITR 179 (KAR) and 'TATA COMMISSIONER OF INCOME-TAX & ANOTHER VS. TATA ELXSI LTD.' 382 ITR 654 (KAR) as well as decision of the Supreme Court in 5 'COMMISSINOER OF INCOME-TAX VS. HCL TECHNOLOGIES LTD.', 404 ITR 719 (SC). On the other hand, learned counsel for the revenue has supported the order passed by the authorities under the…

The Commissioner of Income Tax IV vs. M/s. Nav Bharat Enterprises Limited

ITTA/169/2013HC Telangana02 Jul 2013

The Commissioner of Income-Tax vs. M/S Luwa India Pvt Ltd

RP/329/2012HC Karnataka22 Jun 2012

Bench: RAVI MALIMATH,N.KUMAR

Section 10ASection 10A(3)Section 195Section 260Section 260ASection 40

…2009 7 and other connected matters and as such tribunal ought to have awaited decision of this Hon'ble High Court? 2. Learned counsel for the revenue submits that all the remaining issues covered by decisions of this court in M/S WIPRO LTD. VS. DCIT, 383 ITR 179 (KAR) and 'COMMISSIONER OF INCOME-TAX & ANOTHER VS. TATA ELXSI LTD.' 382 ITR 654 (KAR) are pending adjudication at the instance of the revenue before the Supreme Court. In view of aforesaid submission needless to state that the Assessing Officer shall decide the issues in accordance with the decision which may be rendered by the Supreme Co…