How can it be different ruling for same provision/benefits available?
SC – Pr. CIT v. Wipro Ltd. [2022] 140 taxmann.com 223 – carry forward of loss was denied by the Revenue on the ground that the declaration under s. 10B(8) was not filed within the due date of filing of return of income SC – CIT v. G.M. Knitting Industries (P.) Ltd. [2016] 71 taxmann.com…
