Ita/3204/2005 Of The Commr Of Income Tax v. M/S Wipro Ltd
High Court
28 Feb 2012 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/3204/2005 Of The Commr Of Income Tax v. M/S Wipro Ltd
Date of order
28 Feb 2012
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/3204/2005 Of The Commr Of Income Tax v. M/S Wipro Ltd, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C)9—h(‘<—‘rCLC:ccCLCD3<CLCz0CLCDHaCDCL3±:rtIDCL(C)ccHH.9—‘4,,:CL0CL:C)CC.CL-<ccCCH?CDC:?:ci):3.:Lt:3:<,CDCLE(C3C.D::tC.‘<.CD2±C.ESCL:,IA’cccw<3CDC)D):3C,CtCI)CC)CLHcc)C:<CrC))CL-tHCDCLCDCC.rt-)43)f)-ccCiCLCC)HC)C):ciC)U,ICDCC(<‘7:30cc9,C)—4$3(C)HC:cc’:.,,,CL:C)—r0:,rtciCDH<ccCD‘7’0“7HccciCC)CCL°HtrCD)C)37CD.7’?.B.(3:L(i:3)C)?:()CDHI<‘<.::,:7<‘i’CLCD’C)—CDrt::-4(7)C) -UiCD’ci)1)oBfl):CDC)‘C:CL——-CD,C)7;-CL)<HccCDCD7<4CL(3C)w(2)r(3C)iH——7,,)Cr(2’)C)))CrH:“-7(iHrCi.HPr.)$33cc:r0:4CDCL:7CL.rtCD0-9r”P(7)C):C.——‘ciC,“33CDccCL“r-,D_<:Dir’rrtCL,,::C‘h<1’(3r.::,CtCLcc—CL:9CC,):03±cr)o0cc7<2±LUCtCDDiCDHCL<cici:B’<‘7DiCC9—rrCLCDCDcc3Ci9o-h.CLCDCDcc:Brcc’cn<7<‘7——hC)ICC,C)CDCL::Ccr”)’0CDCL)DCLCDCL.ciccCLCD:
c;
CD
CDCL
cci
3±
H:
CD:9
tflt’
B
cc
3±0
0
3±,
—
Cl)
CL
$3
Di
cc
0
o
CL
ci)
Di
3:
CC.
—
9
fl.
CL
C)
:3:
o
—:
CD
:33±C)z0CCHCD:3:“CLCi:3CL4:CDccCD:cc—:3:ciC)Hirt—H))CiCLccV<w::CLccDi:3<:3ci:3<1’CD:rri’CLCiciiC)).-0—rcc)C)—)C30CDCDC)(C)(3:><oci:CLCLCLCLCDCDC)ci’)CDHiccC”)DiC)CDozi<tCL-rB:CLCCLCLHirrCL<7cciQ)—CrCL(3ciU,B’H(3U,ciCDCi(39,:3.CCr)CC.cc(3c,U,2.cc::3:.Ci(2)(3.c:•’CD00CLCLCiCiC’)cciCL—BCLB.Bci(3CD::3“:7’—cc3::3CL-çcici:)BH4CDcc.cc:CoccH0::3CDHCL:10CLH:ciLuC)’)CL—:3::3cc0CD-‘CD-‘-‘9,4:CLciccci0ci)‘CLs,23(3.CL-t
LU’)
CL
9,
—n
B’
CL
:3
CLCD)_rN)
:r
(j
3
CD
CL
(3
9‘t9.\7<
‘t
7<
CD3±cDCDCD::3CLci:)-+:C
33
CLH:—0CD-‘CD-‘-‘9,ci)‘CL
0
rtCLCD-,
s,23
(3.
C1•333Cc:‘44)NrrN24NDr.•.22222212(1:Nm‘4;1))(131%
4
4
N
1—3-
N-
N-
N
‘4
Cl
1)
‘2
22
-
—
‘4
133333133N.32233L3)rtNCcEiN1-HC)241221:3333133N.32233L3)rtNCcEiN1-HC)241221:34-N--‘33(3mN-‘C.22221(3ZN21ZN32Cc21(1)((31))Cc(31N22::33-‘33(3mN-‘C.22221(3ZN21ZN32Cc21(1)((31))Cc(31N22::33
CcEi
3N
S(13133113N(3(3(NCl(N
33<
‘C
‘44
:3
>1
ir
-
(13
t$
3<t$
311
32:
:3
‘C
:3
ZIN
22
Dr
413
—
32.
32—
9Cc>’4Cc>’4
9Cc>’4Cc>’4
Cc
c
N
4;1
1>
4_’4
332
2-••
‘-
44
(13.
24
(13
4-
N
(13
Ci.
C)
22c
N-
(33
>1
35
N
is
11
333
313
L
Cc:
1133
Cr
C)
---
(3
NCr
(3
3<.(3:
4-
0
04-()N:213<.123233(>•(33‘43
CcCc*1N-
333‘N
33330
Cl
‘41L04-a3isNNN-‘C:232.14-N12(>•‘43
35
333
cc
0
--
(N
ZN
3333
131:
N
35
o
(24
1(3
N
N
31)
:3
0
:3C_44
(1)
C)
N
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.