How many judgments cite PCIT v. Wipro Ltd.?

192 judgments on BharatTax cite PCIT v. Wipro Ltd. (140 Taxmann.com 223), spanning 2022 to 2026.

Which sections of the Income Tax Act does PCIT v. Wipro Ltd. come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(1), Section 10B, Section 143(3), Section 11, Section 12A.

PCIT v. Wipro Ltd.

140 Taxmann.com 223Supreme Court of India2022#490 most cited

What is PCIT v. Wipro Ltd. authority for?

Exemption provisions under Chapter III, such as Section 10B(8), must be interpreted strictly, and any claim for such exemptions must be made in the return of income. The principles governing Chapter III (incomes not forming part of total income) differ from those for Chapter VIA (deductions in computing total income).

192

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Wipro Ltd · Wipro Ltd · Section 10B(8) · Section 10B · Section 80A(5) · Section 139(1) · strict interpretation · exemption provisions · claim in return of income · Chapter III · Chapter VIA · deductions

Also reported as

446 ITR 1

Sections most often in play

Section 139(1)Section 143(1)Section 10B Section 143(3)Section 11 Section 12A Section 119(2)(b)Section 139(5)

Issues it is cited on

section 10b(8)section 80j(6a)section 139(3)section 10b section 10ba section 108 section 80a(5)section 80j section 12a(1)(b)section 139(5)section 80jjaa carry forward of losses

Judgments citing PCIT v. Wipro Ltd.

Dawat E Islami Hind, Mumbai vs. Commissioner of Income Tax(Exemption), Mumbai

In the result, the appeal by the assessee is partly allowed

ITA 1037/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Ankit ChokshiFor Respondent: Shri Sandeep Raj

Section 11Section 11(1)(d)Section 12Section 12ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 154Section 263

…nt compliance with section 12A(b) of the Act if the report is filed during the course of assessment proceedings. On the other hand, the learned Departmental Representative placed reliance upon the decision of Hon‟ble Supreme Court in PCIT vs Wipro Ltd. [2022] 446 ITR 1 (SC), wherein it has been held that for claiming the benefit under section 10B of the Act requirement of filing the declaration before the AO before the due date of filing the return of income under section 139(1) of the Act is mandatory. 12. We are of the considered opinion that whether Form No. 10B was filed by the assessee before the prescribed…

Virgo Aluminum Ltd., Sirmour vs. Pr. C.I.T., Circle, Patiala

In the result, appeal of the assessee stands allowed

ITA 438/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh06 Dec 2022AY 2017-18

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 438/Chd/2022 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Manoj Kumar, CAFor Respondent: Sh. Rohit Sharma, CIT DR

Section 143(3)Section 263Section 263oSection 80Section 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ी "ी "ी !व"म $संह यादव , लेखा सद"य "ी BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 438/CHD/2022 "नधा"रण वष" / Assessment Year : 2017-18 Virgo Aluminum Ltd., बनाम The PCIT, Village – Rampur, Jatta Nahan Road, Circle – Panchkula Tehsil-Kalamb, Dist. Sirmour H.P. "थायी लेखा सं./PAN NO: AABCA8062A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Manoj Kumar, CA राज"व क" ओर से/ Revenue…

Bhagwan Tikamdas Khinani, Mumbai vs. NFAC, Delhi, Mumbai

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

ITA 2177/MUM/2022[2020-21]Status: DisposedITAT Mumbai01 Dec 2022AY 2020-21

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Hari S. RahejaFor Respondent: Shri Chetan M. Kacha

Section 139(1)Section 143(1)Section 250Section 90

…n of income. Accordingly, ground number 2 of the appeal of the assessee is allowed.” 11. We further find that the coordinate bench of the Tribunal, in the aforesaid decision, also considered the decision of Hon’ble Supreme Court in PCIT vs Wipro Ltd., [2022] 140 Taxmann.com 223 (SC), upon which reliance was placed by the learned DR during the hearing. 12. We find that in another decision in Anuj Bhagwati vs DCIT, in ITAs No.1844 and 1845/Mum./2022, the coordinate bench of the Tribunal vide order dated 20/09/2022, while deciding a similar issue held that section 90/91 of the Act has not been amended insofar as g…

Krushi Vibhag Karmchari Vrund Sahakari Path Sanstha Maryadit, Wardha vs. Income Tax Officer, Ward-1, Nagpur

In the result, the appeal is allowed for statistical purposes

ITA 182/NAG/2019[2009-10]Status: DisposedITAT Nagpur06 Oct 2022AY 2009-10

Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2009-10 Krushi Vibhag Karmchari Vs. Ito, Ward-1, Vrund Sahakari Pat Sanstha Wardha Maryadit Bajaj Building, Krushna Nagar, Wardha, Maharashtra – 442001 Pan: Aacak6196N Appellant Respondent

Section 139Section 139(1)Section 139(4)Section 144Section 148Section 80Section 80ASection 80A(5)Section 80P

…if assessee complied with the same before completion of assessment, deduction under s. 80J, on the basis of such report, was allowable. 12. Recently, the Hon'ble Supreme Court was confronted with the claim of benefit u/s 10B in Pr.CIT vs. Wipro Limited (2022) 446 ITR 1 (SC). The assessee furnished original return taking the benefit of section 10B and did not carry forward the loss. Thereafter, a revised return was filed foregoing the claim of deduction u/s 10B. The AO rejected the withdrawal of exemption under Section 10B by holding that assessee did not furnish the necessary declaration in writing before due dat…

M/S. Sharada Paper Company, Pune vs. Income-Tax Officer, Ward - 11 (4), Pune

In the result, the appeal of the assessee is partly allowed

ITA 1547/PUN/2019[2007-08]Status: DisposedITAT Pune29 Sept 2022AY 2007-08

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1547/Pun/2019 िनधा"रणवष" / Assessment Year : 2007-08 M/S.Sharada Paper Company, The Income Tax Officer, 436/8, Narayan Peth, Vs Ward-11(4), Pune. Maharashtra – 411030. Pan: Aaffs 1470 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Bora – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 29/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-8, Pune For The Assessment Year 2007-08 Dated 18.07.2019 Arising Out Of Order Under Section 154 Of The Income Tax Act, 1961 Dated 25.03.2013. The Assessee Has Raised Following Grounds Of Appeal: “1. The Learned Commissioner Of Income Tax (Appeal -8) Has Erred In Confirming The Withdrawal Of Claim For The Carry Forward Of Loss For A.Y. 2003-04, A.Y. 2004-05, A.Y.2005-06 & A.Y.2006- 07 Without Verifying The Facts. 2. The Learned Commissioner Of Income Tax (Appeal -8) Has Erred In Confirming The Rectification Order Passed By The Assessing Officer Under Section 154 & Thereby Withdrawing Loss Allowed In The Assessment Made Under Section 143(3) Of Income Taxact,1961 Without Appreciating The Fact That This Is Not Mistake Apparent From Records & Hence Cannot Be Rectified Under 154 Of The Act.

Section 139(1)Section 139(3)Section 139(5)Section 142(1)Section 143(3)Section 154Section 44A

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1547/PUN/2019 िनधा"रणवष" / Assessment Year : 2007-08 M/s.Sharada Paper Company, The Income Tax Officer, 436/8, Narayan Peth, Vs Ward-11(4), Pune. Maharashtra – 411030. PAN: AAFFS 1470 H Appellant/ Assessee Respondent / Revenue Assessee by Shri Suhas Bora – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 13/07/2022 Date of pronouncement 29/09/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Asses…

Deputy Commissioner of Income-Tax, Circle 8, Pune vs. Aswani Developers, Pune

ITA 576/PUN/2020[201213]Status: DisposedITAT Pune20 Sept 2022

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.576/Pun/2020 िनधा"रण वष" / Assessment Year: 2012-13 The Deputy Commissioner Of M/S. Aswani Developers, Income Tax, Circle-8, Pune Vs Second Floor, S.P. Heights, Mumbai-Pune Road, Kasarwadi, Pune 411 034 Pan : Aarfa0761H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / It(Ss)A Nos.02 & 03/Pun/2021 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 The Deputy Commissioner Of M/S. Aswani Developers, Income Tax, Vs Second Floor, S.P. Heights, Central Circle-2(2), Pune Mumbai-Pune Road, Kasarwadi, Pune 411 034 Pan : Aarfa0761H Appellant/ Assessee Respondent /Revenue

Section 143(3)Section 153ASection 80I

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.DIPAK P.RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.576/PUN/2020 िनधा"रण वष" / Assessment Year: 2012-13 The Deputy Commissioner of M/s. Aswani Developers, Income Tax, Circle-8, Pune Vs Second Floor, S.P. Heights, Mumbai-Pune Road, Kasarwadi, Pune 411 034 PAN : AARFA0761H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / IT(SS)A Nos.02 & 03/PUN/2021 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 The Deputy Commissioner of M/s. Aswani Developers, Income Tax, Vs Second…

Deputy Commissioner of Income-Tax, Circle 1 (1), Pune vs. M/S Ags Customer Services I P Ltd, Pune

ITA 162/PUN/2022[2010-11]Status: DisposedITAT Pune16 Sept 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am आयकर अपील सं. / Ita No.162/Pun/2022 & C.O. No.22/Pun/2022 धनधाारण वषा / Assessment Year : 2010-11 .......अपीलाथी / Appellant Dcit, Circle -1(1), Pune

For Appellant: Shri Ajit Kumar Jain &For Respondent: Shri Piyush Kumar Singh Yadav

Section 143(3)Section 92C

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.162/PUN/2022 & C.O. No.22/PUN/2022 धनधाारण वषा / Assessment Year : 2010-11 .......अपीलाथी / Appellant DCIT, Circle -1(1), Pune बनाम / V/s. M/s. AGS Customer Services India P.Ltd., Office No.103, P3 Pentagon Magarpatta City, Hadapsar, Pune – 411 013 ……प्रत्यथी/Respondent/Cross-Objector PAN : AAHCA1940P Assessee by : Shri Ajit Kumar Jain & Shri Siddhesh Chaugule Revenue by : Shri Piyush Kumar Singh Yadav सुनवाई की तारीख / Date of Heari…

Assistant Commissioner of Income Tax Central Circle3-(1), Hyderabad vs. Ramky Energy and Environment Ltd, Hyderabad

In the result, both the appeals filed by the Revenue are partly allowed

ITA 775/HYD/2020[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Vishal Kalra, CAFor Respondent: Shri K P R R Murty, (D.R)

Section 143(2)Section 21Section 25Section 36(1)(va)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.774 & 775/Hyd/2020 (Assessment Years : 2013-14 & 2014-15) Dy. Commissioner of Vs. M/s. Ramky Energy and Income Tax, Environment Limited, Circle 3(1), Hyderabad. Hyderabad. PAN AADCR 3002K Appellant Respondent Appellant By : Shri Vishal Kalra, CA Respondent By : Shri K P R R Murty, (D.R) Date of Hearing : 19.07.2022. Date of Pronouncement : 30.08.2022 O R D E R Per Shri Laliet Kumar, J.M. : These two appeals filed by Revenue are directed against sep…

Assistant Commissioner of Income Tax Central Circle3(1), Hyderabad vs. Ramky Energy and Environment Limited, Hyderabad

In the result, both the appeals filed by the Revenue are partly allowed

ITA 774/HYD/2020[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Vishal Kalra, CAFor Respondent: Shri K P R R Murty, (D.R)

Section 143(2)Section 21Section 25Section 36(1)(va)Section 80I

Income-Tax Officer, Ward - 12(1), Pune vs. M/S. Yash Associates, Pune

ITA 159/PUN/2018[2014-15]Status: DisposedITAT Pune05 Aug 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.159/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, M/S.Yash Associates, 401, 4Th Floor, Shreepal Ward-12(1), Pune. Vs . Chambers, 481/C, Shanivar Peth, Pune – 411030. Pan: Aaafy 6149 E Appellant/ Assessee Respondent /Revenue Cross Objection No.01/Pun/2022 (Arising Out Of Ita No.159/Pun/2018) िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, M/S.Yash Associates, 401, 4Th Floor, Shreepal Ward-12(1), Pune. Vs. Chambers, 481/C, Shanivar Peth, Pune – 411030. Pan: Aaafy 6149 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Rajiv Thakkar – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 11/07/2022 Date Of Pronouncement 05/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Revenue’S Appeal Ita No.159/Pun/218 With Assessee’S Cross Objection Co No.01/Pun/2022 For The A.Y. 2014-15, Arise Against The Cit(A)-8, Pune’S Order Dated 17.10.2017 Passed In Case No.Pn/Cit(A)-8/Acit Cir-12/293/2017-18/284, In Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 143(3)Section 80I

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.159/PUN/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, M/s.Yash Associates, 401, 4th Floor, Shreepal Ward-12(1), Pune. Vs . Chambers, 481/C, Shanivar Peth, Pune – 411030. PAN: AAAFY 6149 E Appellant/ Assessee Respondent /Revenue Cross Objection No.01/PUN/2022 (arising out of ITA No.159/PUN/2018) िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, M/s.Yash Associates, 401, 4th Floor, Shre…

Jagdish Bahadur Educational Society, Subedarganj, Allahabad vs. ITO(Exemption), Allahabad

In the result, appeal filed by the assessee in ITA no

ITA 9/ALLD/2021[2011-12]Status: DisposedITAT Allahabad02 Aug 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Parveen Godbole, CAFor Respondent: Shri A.K. Singh, Sr.D.R

Section 10Section 12ASection 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.09/Alld./2021 & 10/Alld/2021 Assessment Year: 2011-12 & 2013-14 Jagdish Bahadur Educational Income Tax Officer (Exemption) Society, v. Allahabad. U.P. 25/1, Jairampur Patpar, Rajrooppur, Subedarganj, Allahabad-211011, U.P. PAN:AABAJ1650K (Appellant) (Respondent) Appellant by: Shri Parveen Godbole, CA Respondent by: Shri A.K. Singh, Sr.D.R. Date of hearing: 15.07.2022 Date of pronouncement: 02.08.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: Th…

Jagdish Bahadur Educational Society, Allahabad vs. ITO(Exemption), Allahabad

In the result, appeal filed by the assessee in ITA no

ITA 10/ALLD/2021[2013-14]Status: DisposedITAT Allahabad02 Aug 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Parveen Godbole, CAFor Respondent: Shri A.K. Singh, Sr.D.R

Section 10Section 12ASection 143(1)Section 154