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
2
2.2
Assessee filed an appeal before the Commissioner of Income Tax
(Appeals), New Delhi (for short, ‘CIT(A)’). By order dated 19.01.2009,
the CIT(A) upheld the order passed by the Assessing Officer making
addition in respect of denial of claim of carrying forward of losses under
Section 72 of the IT Act.
2.3
Aggrieved by the order passed
