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Section 244A5 Section 124 Addition to Income4 Section 173(1)3 Section 92C2 Transfer Pricing2

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

36 order and accordingly, fresh demand, if any, is raised. There is no bar in the Act for raising the demand and, therefore, there is nothing wrong in this practice being followed by the revenue authorities. [Para 8] However, difficulties would arise only where some of the additions are confirmed and/or deleted and some issues are set aside for fresh

THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD

In the result, I pass the following:-

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD

THE COMMISSIONER OF INCOME TAX vs. SMT. SUNITA TONY

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

XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX