THE COMMR OF INCOME TAX vs. M/S WIPRO LTD
ITA/3200/2005HC Karnataka28 Feb 2012
Bench: RAVI MALIMATH,N.KUMAR
Section 10Section 1OSection 260Section 43B
43B of the Act. It was also rejected on the ground
that the working made by the assessee Is not correct.
When
the
assessing
officer
allowed
deduction
under
Section
10-A
he excluded certain
receipts/income not
related to 10-A activity and has also allocated certain
expenses not allocated to 10-A units as under liquidated
damages recovered from suppliers
