Wipro dating allowance controversy

This provision provides for a deduction of profits or gains derived from export by an undertaking for a period of ten years. Therefore, the finding recorded by the authorities that the assessee is not entitled to the benefit of deduction under Section 80IB in respect of the monitors which form part of the computer is hereby set aside. A business might have several undertakings and section 28 does not envisage computation of income of each such undertaking. Its her fault if she is not The payment of commission is directly debitable to the said undertaking. The assessee also claimed TDS of Rs.

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He submits that the idea behind the foreign tax credit is that the same income should not suffer taxation twice.

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Dating Allowance !

Meanwhile, Wipro has said that it does not have a 'dating allowance in any form. Policy for monthly team lunch to employees who perform well. In the said judgment, the position has been made very clear. Therefore, the assessing authority was not justified in rejecting the said claim on the ground that no revised return is filed under Section 5 of the Act. Therefore, it would be inappropriate to conclude that section 10A deduction is to be given effect to after Chapter VI-A deductions are exhausted.

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