PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

8 respect of units eligible for deduction under section 10A has no such credit facility is stipulated in section 10A nor under the provisions of the DTAA? (12) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the allocation of corporate expenses for the purpose of deduction in respect

M/S. CHARIOT INTERNATIONAL (P) LTD vs. DY.COMMISSIONER OF INCOME TAX

In the result, the appeal fails and is hereby