How many judgments cite Wipro Ltd. v. DCIT?

122 judgments on BharatTax cite Wipro Ltd. v. DCIT (382 ITR 179), spanning 2016 to 2026.

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

It is most often cited in judgments turning on Section 143(3), Section 90, Section 91, Section 10A, Section 234B, Section 10AA.

Wipro Ltd. v. DCIT

382 ITR 179High Court2016#856 most cited

What is Wipro Ltd. v. DCIT authority for?

Foreign Tax Credit (FTC) is allowable even if no tax is paid in India on the corresponding income due to deductions under sections 10A or 10AA, or losses in other units. The scope of income eligible for deduction under Section 10AA includes interest on deposits and realized gains on forward contracts.

122

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Wipro Ltd. v. DCIT · 382 ITR 179 · 62 Taxmann.com 26 · Foreign Tax Credit · FTC · Section 90 · Section 91 · DTAA · Section 10A · Section 10AA · non-taxable income · deduction eligibility

Also reported as

62 Taxmann.com 26

Sections most often in play

Section 143(3)Section 90 Section 91 Section 10A Section 234B Section 10AA Section 115JB Section 244A

Issues it is cited on

free trade zone stpi unit section 80ia(8)foreign tax credit section 28(i)section 90(1)section 10aa section 91 section 10a computer software section 80hh section 80h

Judgments citing Wipro Ltd. v. DCIT

M/S. Subex Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 1430/BANG/2010[2006-07]Status: DisposedITAT Bangalore12 Aug 2016AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri Abraham P. Georgeassessment Year : 2006-07

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Dr. G. Manoj Kumar, Addl. CIT(DR)

Section 10ASection 10B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessment year : 2006-07 M/s. Subex Limited, Vs. The Deputy Commissioner of Adarsh Tech Park, Income Tax, Outer Ring Road, Circle 12(3), Devarabeesanahalli, Bangalore. Bangalore – 560 037. PAN: AABCS 9255R APPELLANT RESPONDENT Appellant by : Shri Chythanya K.K., Advocate Respondent by : Dr. G. Manoj Kumar, Addl. CIT(DR) Date of hearing : 25.05.2016 Date of Pronouncement : 12.08.2016 O R D E R Per Sunil Kumar Yadav, Judicial Member This appeal preferred by t…

M/S E4E Tech Support (India) Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 1053/BANG/2011[2007-08]Status: DisposedITAT Bangalore08 Jun 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri P. Chandrashekar, CIT (D.R)

Section 10ASection 133(6)Section 143(3)Section 234BSection 234DSection 92C

…ssue is covered by the judgment of Hon'ble jurisdictional High Court in the case of CIT Vs. Yokogawa India Ltd. (341 ITR 385). He has further submitted that in the recent decision of Hon'ble jurisdictional High Court in the case of Wipro Limited reported in 382 ITR 179, the Hon'ble jurisdictional High Court has again reiterated its view taken in the decision of Yokogawa India Ltd. (supra). Even otherwise this issue was settled by the co-ordinate bench in the assessee's own case for the Assessment Year 2006-07. 17.2 On the other hand, the learned Departmental Representative has relied upon the decision of the I…