Search: depreciation

3 results for “depreciation”+ Section 80A(5)clear

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Key Topics

Section 80H10 Section 26010 Section 260A2

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

80A and section 80AB which is in Chapter VI-A which do not appear in Chapter III. The fact that even after its recast, the relief has been retained in Chapter III indicates that the intention of Parliament is that it has to be regarded as an exemption and not a deduction. The act of Parliament in consciously retaining this

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

M/S J K INDUSTRIES LTD vs. THE JOINT COMMISSIONER OF INCOME TAX