Revenue approaches SC against Wipro's foreign tax credit ruling
SC admits Revenue's SLP against Karnataka HC decision in the case of Wipro Ltd. (assessee) after condonation of delay; Karnataka HC in a detailed order of March 2015 had ruled in favour of Wipro on foreign tax credit availability on the portion of its Sec. 10A tax holiday income; HC had ruled that charging sections 4 & 5 are subject to Sec 90 and by "necessary implication they are subject to the terms of the double taxation avo...
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