PR COMMISSIONER OF vs. M/S WIPRO LIMITED
In the result, the appeal is disposed of in terms
ITA/464/2017HC Karnataka09 Dec 2020
Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
Section 10ASection 260Section 260ASection 32
gains from business and profession under
Section 32 can be disallowed specially in case, where
the assessee has failed to deduct TDS on payment made
to purchase of software and has claimed depreciation
under Section 32 of the Act on such software. It is also
pointed out that the intent of disallowance under Section
