Wipro Ltd. v. Dy. CIT

236 Taxmann 209Reported decision2016#23848 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10ASection 115JBSection 143(3)Section 244ASection 90Section 91Section 92CASection 254

Judgments citing Wipro Ltd. v. Dy. CIT

DCIT Circle 4(2), New Delhi vs. Canon India Pvt. Ltd., New Delhi

In the result, to sum up and conclude:

ITA 1038/DEL/2023[2005-06]Status: DisposedITAT Delhi10 Nov 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 10ASection 143(3)Section 254Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 585/DEL/2021 [A.Y. 2003-04] & CO No. 04/DEL/2025 [A/o ITA No. 1038/DEL/2023 [A.Y. 2005-06] Canon India Pvt Ltd Vs. The Dy. C.I.T Unit No. 214-2018, 2nd Floor Circle – 4(2) Narain Manzil, Barakhamba Road, Delhi Connaught Place, New Delhi PAN – AAACC 4175 D ITA No. 1038/DEL/2023 [A.Y. 2005-06] The Dy. C.I.T Vs. Canon India Pvt Ltd Unit No. 214-2018, 2nd Floor Circle – 4(2) New Delhi Narain Manzil, Barakhamba Road, Connaught Place, New Delhi D…

Canon India Pvt. Ltd, Gurugram vs. Neac, Delhi

In the result, to sum up and conclude:

ITA 585/DEL/2021[2003-04]Status: DisposedITAT Delhi10 Nov 2025AY 2003-04

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 10ASection 143(3)Section 254Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 585/DEL/2021 [A.Y. 2003-04] & CO No. 04/DEL/2025 [A/o ITA No. 1038/DEL/2023 [A.Y. 2005-06] Canon India Pvt Ltd Vs. The Dy. C.I.T Unit No. 214-2018, 2nd Floor Circle – 4(2) Narain Manzil, Barakhamba Road, Delhi Connaught Place, New Delhi PAN – AAACC 4175 D ITA No. 1038/DEL/2023 [A.Y. 2005-06] The Dy. C.I.T Vs. Canon India Pvt Ltd Unit No. 214-2018, 2nd Floor Circle – 4(2) New Delhi Narain Manzil, Barakhamba Road, Connaught Place, New Delhi D…

Wintac Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is allowed

ITA 834/BANG/2016[2010-11]Status: DisposedITAT Bangalore13 Apr 2017AY 2010-11

Bench: Shri A. K. Garodia & Shri Vijay Pal Raoassessment Year : 2010-11

For Appellant: Shri. Anil Rao, CAFor Respondent: Smt. Swapna Das, JCIT
Section 32Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER Assessment year : 2010-11 M/s. Wintac Limited, Deputy Commissioner of No. 163, Reservoir Street Income-Tax, Basavangudi, Vs. Central Circle 12(5), Bengaluru – 560004. Bengaluru. PAN : AAACR8613H APPELLANTS RESPONDENT Assessee by : Shri. Anil Rao, CA Revenue by : Smt. Swapna Das, JCIT Date of hearing : 16.03.2017 Date of Pronouncement : 13.04.2017 O R D E R Per Vijay Pal Rao, JM This appeal by the assessee is directed against the order dated 01.03.2016 of CIT(A) for…