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
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(8) of the IT Act. It is submitted that if the view taken by the High Court
is accepted, in that case, it shall nullify the provisions of Sections 10B (5)
and 10B (8) of the IT Act.
3.4
Shri Balbir Singh, learned ASG appearing on behalf of the
Revenue further submitted that in the present case the assessee
