M/S Wipro Limited vs The Principal Commissioner Of Income ... on 27 September, 2022
Wipro Limited2 and also in the case of Review Petition filed in
1 TCA No.35 of 2024, dated 15.1.2024
2 (2022) 446 ITR 1
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Page 2 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 04:06:21 pm )
TCA No.87 of 2025
Wipro Limited v. Principal Commissioner of Income Tax3,
wherein it was held that the twin conditions of furnishing the
declaration to the Assessing Officer in writing and that the same
must be furnished before the due date for filing of the return of
income under Section 139(1) of the IT Act must be satisfied,
whereas assessee failed to do while claiming deduction under
Section 10B?”