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
4.
The present appeal is vehemently opposed by Shri S. Ganesh,
learned Senior Advocate appearing on behalf of the respondent –
assessee.
4.1
Learned counsel appearing on behalf of the assessee has
submitted that the only question of law which arises in the present case
is with regard to the interpretation of Section 10B (8) of the IT Act, viz.,
whether
