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Addition to Income58 Section 26024 Section 1928 Section 1946 Section 194J2 Section 1332 Section 201(1)2 Deduction2 TDS2

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

transfer pricing adjustment actually was not determinative of the refund inasmuch as the tax 8 amount was paid based on book profit, as provided u/s 115JB; the entitlement of the assessee for interest u/s 244A(1A) is intended to bring parity in the converse situation where the Revenue levies interest on delayed payment of taxes as provided u/s 234B

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

The appeals stand disposed of, accordingly

Showing 1–20 of 251 · Page 1 of 13

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WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

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

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

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

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

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS

THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS PVT LTD

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

SMT. S. JALAJA vs. UNION OF INDIA

SMT R BHAGYALAKSHMI vs. THE STATE OF KARNATAKA

SMT. ANITHA B N vs. THE STATE OF KARNATAKA

SRI KEMPANNA vs. THE COMMISSIONER

SMT RADHA vs. STATE OF KARNATAKA

SMT G B RATHNAMMA vs. STATE OF KARNATAKA

SMT. P. DHANALAKSHMAMMA vs. THE COMMISSIONER

SHADRACH vs. THE STATE OF KARNATAKA

SMT SHARADA S SHETTY vs. STATE OF KARNATAKA

SRI H M KUMAR vs. BENGALURU DEVELOPMENT AUTHORITY

SRI. K. MUNISHAMMAPPA vs. THE BANGALORE DEVELOPMENT AUTHORITY