THE PRINCIPAL COMMISSIONER OF INCOME TAX III, BANGALORE vs. M/S WIPRO LIMITED
C.A. No.-001449-001449 - 2022Supreme Court11 Jul 2022
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 10BSection 139(1)Section 72
depreciation under Section 32(1)(ii-a) of the IT Act.
4.7
It is submitted that exactly the same principle applies to the
interpretation of Section 10B
