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2017 (9) TMI 244 - ITAT DELHIAddition on account of license fee and Data service management charges - allowable business expenditure - AO treating the same as Capital expenditure as providing enduring benefit - Held that:- CIT(A) has held that as the facts for AY 2011-12 are similar to the facts of AY 2008- 09 and AY 2010-11, therefore, he held that his findings in the order passed for AY 2008-09 would stand equally applicable here and accordingly, in view of the same, the impugned payment on account of license fee and data management service charges for use of the 'Vision Plus' software was rightly held as revenue in nature and allowable u/s 37 of the Act. We further note that the factual finding of the Ld. CIT(A) on the issue in dispute also could not be controverted by the department during the proceedings before us and we, therefore, find no reason to interfere with the findings of the Ld. CIT(A) on this issue as well and while upholding the same. - Decided against revenue
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