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
depreciation claimed on software to the tribunal for
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decision afresh by taking into account the decision
rendered in Wipro Ltd. supra. Accordingly, the second
substantial question of law is answered.
11. Thus, from perusal of aforesaid paragraph, it
is evident that the issue pertaining to expenditure
incurred for purchase of software as royalty has been
dealt with
