Wipro v. CIT

137 Taxmann.com 230Supreme Court of India2022#5947 most cited

What is Wipro v. CIT authority for?

The Income Tax Appellate Tribunal's powers under Section 254 of the Income Tax Act are broad and unrestricted, allowing it to entertain fresh claims for the first time, even if inconsistent with the original return. Limitations on raising new claims apply only to the Assessing Officer, not the Tribunal.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Wipro v. CIT · Section 254 · ITAT powers · fresh claims before Tribunal · appeals · cross objections · limitation on new claims · Assessing Officer limitation · Goetze India Ltd.

Sections most often in play

Section 143(3)Section 2(24)(xviii)Section 139(1)Section 147Section 148Section 10(34)Section 10AASection 115JB

Issues it is cited on

section 11bsection 2(24)(xviii)section 2(45)convertible foreign exchangesection 158bb(1)section 158bbsection 153a proceedingspanchnamasection 2(24)section 10(38)section 132(1)section 158b

Judgments citing Wipro v. CIT

DCIT, Circle-3(4), Mumbai vs. Glenmark Pharmaceuticals Limited, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3991/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3971 and 3991/MUM/2025 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of Glenmark Pharmaceuticals Income Tax, Limited Circle-3(4), B/2, Mahalaxmi Chambers, Mumbai Vs. 22 Bhulabhai Desai Road, Mahalaxmi, Cumballa Hill S.O Mumbai - 400026 (PAN: AAACG2207L) (Appellant) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Ms. Neena Jeph, CIT DR Date of Hearing : 15.12.2025 and 22.12.2025 Date of Pronouncement : 12.03.2026 O R D E R PER GIRISH AGRA…

DCIT, Circle-3(4), Mumbai vs. Glenmark Pharmaceuticals Limited, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3971/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3971 and 3991/MUM/2025 Assessment Years: 2015-16 and 2016-17 Deputy Commissioner of Glenmark Pharmaceuticals Income Tax, Limited Circle-3(4), B/2, Mahalaxmi Chambers, Mumbai Vs. 22 Bhulabhai Desai Road, Mahalaxmi, Cumballa Hill S.O Mumbai - 400026 (PAN: AAACG2207L) (Appellant) (Respondent) Present for: Assessee : Shri Vijay Mehta, CA Revenue : Ms. Neena Jeph, CIT DR Date of Hearing : 15.12.2025 and 22.12.2025 Date of Pronouncement : 12.03.2026 O R D E R PER GIRISH AGRA…

Hyderabad Yadgiri Tollway Private Limited, Ahmedabad vs. The Pr.CIT-1, Ahmedabad

The appeal of the assessee is dismissed

ITA 1332/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Oct 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 143Section 143(3)Section 263Section 43A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Hyderabad Yadgiri Tollway Principal Commissioner of Private Limited, Income Tax-1, Sadbhav House, Aayakar Bhavan (Vejalpur), Opp. Law Garden Police Nr. Sachin Tower, Chowki, 100 Foot Road, Vs. Ellisbridge, Anandnagar-Prahladnagar Ahmedabad – 380 006. Road, (Gujarat). Ahmedabad – 380 015. [PAN – AACCH 3521 J] (Gujarat) (Appellant) (Respondent) Assessee by Shri Dhinal Shah, AR Revenue by Shri R. P. Rastogi, CIT-DR Date of Hearing 24.…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year : 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai - 400 060 PAN/GIR No. AADFL8780F (Appellant) (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronou…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, \u2018A\u2019 BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) (Respondent) Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31 /07/2025 assessee by Revenue by Date of Hearing Date of Pronouncement आदेश / ORDER PER AMIT SHUKLA (J.M.) The aforesaid appeals have been filed by the assess…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31/07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against order…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) PAN/GIR No.AADFL8780F (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31 /07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) PAN/GIR No. AADFL8780F (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31/07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M.): The aforesaid appeals have been filed…

Allcargo Gati Limited(Formally Known As Gati Limited), Hyderabad vs. ITO, Ward-2(2), Hyd, Hyderabad

In the result, the appeal of assessee in ITA

ITA 190/HYD/2016[2010-11]Status: DisposedITAT Hyderabad10 Dec 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Madhur Agarwal, AdvocateFor Respondent: Ms. K. Haritha, CIT-DR
Section 36(1)(iii)Section 37Section 37(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA Nos.190 and 1721/Hyd/2016 Assessment Years: 2010-11 and 2012-13 Allcargo Gati Limited, Vs. The Assistant Commissioner of Income Tax, (Formerly known as Gati Circle 2(2), Limited), Hyderabad. Mumbai. PAN : AABCG3709Q (Appellant) (Respondent) Assessee by: Shri Madhur Agarwal, Advocate. (appeared through virtual mode) Revenue by: Ms. K. Haritha, CIT-DR Date of hearing: 03.12.2024 10.12.2024 Date of pronouncement: O R D…

Allcargo Gati Limited(Formally Known As Gati Limited), Hyderabad vs. ACIT, Circle-2(2) Hyderabad, Hyderabad

In the result, the appeal of assessee in ITA

ITA 1721/HYD/2016[2012-13]Status: DisposedITAT Hyderabad10 Dec 2024AY 2012-13

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Madhur Agarwal, AdvocateFor Respondent: Ms. K. Haritha, CIT-DR
Section 36(1)(iii)Section 37Section 37(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA Nos.190 and 1721/Hyd/2016 Assessment Years: 2010-11 and 2012-13 Allcargo Gati Limited, Vs. The Assistant Commissioner of Income Tax, (Formerly known as Gati Circle 2(2), Limited), Hyderabad. Mumbai. PAN : AABCG3709Q (Appellant) (Respondent) Assessee by: Shri Madhur Agarwal, Advocate. (appeared through virtual mode) Revenue by: Ms. K. Haritha, CIT-DR Date of hearing: 03.12.2024 10.12.2024 Date of pronouncement: O R D…

Goodwill Constructions, Mumbai vs. DCIT, Circle-1, Thane

In the result, the appeal is allowed

ITA 3233/MUM/2022[2015-16]Status: DisposedITAT Mumbai11 Jun 2024AY 2015-16

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Mahesh Parwani, Sr. DR
Section 142A(1)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 3233/Mum/2022 (Assessment Year: 2015-16) Goodwill Constructions DCIT, Circle-1 Room No. 22, 6th Floor, ‘B’ Wing, Room No. 304, Mayuresh Apartment, Khopat, Near Pratap Vs. Ashar IT Park, Road No. 16Z, Cinema, Thane (W)-400601. Wagle Estate, Thane(W)-400604. PAN : AAIFG7581J Appellant) : Respondent) Appellant/Assessee by : Shri Subodh Ratnaparkhi, CA Revenue/Respondent by : Shri Mahesh Parwani, Sr. DR : 04.06.2024 Date of Hearing : 11.06.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM:…

ACIT, Circle-10(2), Kolkata vs. M/S Philips Carbon Black Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2628/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 Jul 2022AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 2628/Kol/2019 Assessment Year : 2013-14 ACIT, Circle-10(2), Kolkata Vs. M/s Philips Carbon Black Ltd. (PAN: AABCP 5762 E) Appellant Respondent Date of Hearing 11.05.2022 Date of Pronouncement 05.07.2022 For the Appellant Shri Ashim Choudhury, Advocate Shri Kinjal Buria, ACA For the Respondent Shri Manish Kanojia, CITDR Shri Tushar Dhawal Singh, CITDR ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the revenue against the order of the Commissioner…

Zuari Cement Limited, Kadapa vs. Asst. Commissioner of Income Tax, Circle-1, Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…fficer with a direction to examine the case afresh after considering the decision of Hon’ble Supreme Court in the case of CIT Vs. Woodward Governor India Pvt. Ltd (2009) 312 ITR 254 as well as the decision of Hon’ble Supreme Court in the case of Wipro Vs. CIT 137 Taxmann.com 230 and also the provision of section 43A of the Income Tax Act. The assessee is directed to provide all the information required by the Assessing Officer and after considering all the documents / evidence, the Assessing Officer shall decide the issue in accordance with the law after following due process of law. Accordingly, these grounds ar…

Zuari Cement Limited, Kadapa vs. Asst. Commissioner of Income Tax, Circle-1, Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…fficer with a direction to examine the case afresh after considering the decision of Hon’ble Supreme Court in the case of CIT Vs. Woodward Governor India Pvt. Ltd (2009) 312 ITR 254 as well as the decision of Hon’ble Supreme Court in the case of Wipro Vs. CIT 137 Taxmann.com 230 and also the provision of section 43A of the Income Tax Act. The assessee is directed to provide all the information required by the Assessing Officer and after considering all the documents / evidence, the Assessing Officer shall decide the issue in accordance with the law after following due process of law. Accordingly, these grounds ar…

Zuari Cement Limited, Kadapa vs. Asst. Commissioner of Income Tax, Circle-1(1), Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…fficer with a direction to examine the case afresh after considering the decision of Hon’ble Supreme Court in the case of CIT Vs. Woodward Governor India Pvt. Ltd (2009) 312 ITR 254 as well as the decision of Hon’ble Supreme Court in the case of Wipro Vs. CIT 137 Taxmann.com 230 and also the provision of section 43A of the Income Tax Act. The assessee is directed to provide all the information required by the Assessing Officer and after considering all the documents / evidence, the Assessing Officer shall decide the issue in accordance with the law after following due process of law. Accordingly, these grounds ar…

Zuari Cement Limited, Kadapa vs. ACIT, Circle-1, Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 254/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…fficer with a direction to examine the case afresh after considering the decision of Hon’ble Supreme Court in the case of CIT Vs. Woodward Governor India Pvt. Ltd (2009) 312 ITR 254 as well as the decision of Hon’ble Supreme Court in the case of Wipro Vs. CIT 137 Taxmann.com 230 and also the provision of section 43A of the Income Tax Act. The assessee is directed to provide all the information required by the Assessing Officer and after considering all the documents / evidence, the Assessing Officer shall decide the issue in accordance with the law after following due process of law. Accordingly, these grounds ar…

Zuari Cement Limited, Kadapa vs. ACIT, Circle-1, Kadapa

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…fficer with a direction to examine the case afresh after considering the decision of Hon’ble Supreme Court in the case of CIT Vs. Woodward Governor India Pvt. Ltd (2009) 312 ITR 254 as well as the decision of Hon’ble Supreme Court in the case of Wipro Vs. CIT 137 Taxmann.com 230 and also the provision of section 43A of the Income Tax Act. The assessee is directed to provide all the information required by the Assessing Officer and after considering all the documents / evidence, the Assessing Officer shall decide the issue in accordance with the law after following due process of law. Accordingly, these grounds ar…

Wipro v. CIT (137 Taxmann.com 230) — Cited in 19 Judgments | BharatTax