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Section 10A10 Section 5(1)8 Section 10B8 Section 2603 Deduction3 Section 260A2 Depreciation2 Set Off of Losses2 Addition to Income2

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 relating to software has rightly been allowed in favour of the assessee. It is further submitted that the issue with regard to set off of losses of units claiming deduction under Section 10A/10AA of the Act is squarely covered by decision of the Supreme Court in 19 ‘COMMISSIONER OF INCOME-TAX VS. YOKOGAWA INDIA LTD.’, 391

MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

THE COMMISSIONER OF INCOME-TAX vs. M/S MIND TREE LTD

PR. COMMISSIONER OF INCOME TAX vs. M/S SASKEN

M/S MANYATA PROMOTERS PVT LTD vs. STATE OF KARNATAKA