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Section 244A5 Section 124 Section 173(1)3 Addition to Income3

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

56,39,522/-; the Assessee grieves against denial of 3% addl. interest envisaged u/s 244A(1A) for the 6 period between 28.12.2017 i.e., date of ITAT order and 4.5.2019 i.e., the date on which refund was finally granted; this period being seventeen months, the Assessee quantifies the interest amount at Rs.58.65 crore. 6. SUBMISSIONS CANVASSED ON BEHALF OF THE ASSESSEE

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

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

THE COMMISSIONER OF INCOME TAX vs. SMT. SUNITA TONY