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TMI Blog2015 (12) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... which is the period under consideration. It is not the case of the AO that these expenses incurred by the assessee brought any asset or benefit of enduring nature for the assessee and these are one time expenditure, capital in nature, hence, the view taken by the CIT(A) is correct and sustainable and we approve the same. - Decided against revenue - I.T.A .No.-6527/Del/2013 - - - Dated:- 28-8-2015 - SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI C.M. GARG, JUDICIAL MEMBER For The Appellant by Sh. Atiq Ahmad, Sr. DR For The Respondent by Sh. Prasant Khandelwal, CA ORDER PER C.M. GARG, J.M. This appeal by the Revenue has been preferred against the order of the CIT(A)-VIII, New Delhi dated 24.05.2013 in Appeal No. 539/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowable as per rule of consistency. 5. On careful consideration of above rival submissions of both the sides, we note that the assessee submitted written contentions before CIT(A) challenging the conclusion of the AO which reads as follows: Written submission 1. That tax Audit report of the company is enclosed herewith. In continuance to our earlier reply we submit as under: 2. That development centres are backbone of Kedia Infotech Limited for servicing and promoting E-Tran Digicash holders members. These centre provide independent training and backup and delivering specific services to members all over the country for which they get development license fees. His role is to collect 2300/-per application form customer f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital in nature. Whereas with regard to ISO 9001 registration fee these are not one time but are to be paid on regularly basis which can be verified from the proceeding as well as succeeding years also as under: 31.03.2003 31.03.2004 31.03.2005 31.03.2006 10000/- 85000/- 21980/- 9367/- 6. From operating and concluding part of the impugned order of the first appellate authority we note that the relief was granted with following conclusion: My findings: I have perused the written submission, grounds of appeal and facts of the case, I discussed the matter with the AR very ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that the AO could not understand the business activity of the assessee properly. He further observed that the assessee company was doing business of giving card to customers of different business entities and impugned expenditure incurred towards plant registration and licensing and registration fee for different places all over India. He also observed that these expenses were allowed to the assessee in other preceding and succeeding assessment years except A.Y. 2004-05 which is the period under consideration. It is not the case of the AO that these expenses incurred by the assessee brought any asset or benefit of enduring nature for the assessee and these are one time expenditure, capital in nature, hence, the view taken by the CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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