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
Section 10B deduction could not be disallowed if the
declaration was filed before the assessment was made.
4.10 Shri Ganesh
