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
1)(ii-a), the case
for permitting it is far stronger under Section 10B (8) where the statute
itself expressly and unequivocally gives the assessee the right to change
his option. It is submitted that the basic premise is that a substantive
claim, which the assessee considers to be more beneficial, must be
allowed to be made until the conclusion
