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TMI Blog2019 (4) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal the facts above are absolutely identical to the proceedings for earlier years [ 2018 (6) TMI 1598 - ITAT NEW DELHI] and the same is also evident from last para at the AO's order at page 4. The arguments of the AO in the assessment order and the arguments of the Ld. AR in their written submissions are also identical to the arguments made during the appellate proceedings for A.Y. 2011-12 and A.Y. 2010-11. Since there are no new facts and arguments from the either side, thus have no hesitation in following my own order in the case of the appellant for the appeal for A.Y. 2011-12 and A.Y. 2010-11. Hence following the precedent of my earlier order hold that the AO has erred in making an addition on account of disallowance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in favour of the Assessee by the orders of Co-ordinate Bench of Income Tax Appellate Tribunal (ITAT), Delhi, in assessee s own case for Assessment Years 2009-10, 2010-11 and 2011-12. The Ld. Counsel for Assessee drew our attention to the orders of Coordinate Benches of ITAT, Delhi, dated 28.05.2018 in ITA No.- 6603/Del/2014 and 6923/Del/2014 for Assessment Year 2009-10 and order dated 07/06/2018 in ITA No. 1196 and 1197/Del/2015 for Assessment Years 2010-11 and 2011-12. (3) The Ld. Departmental Representative (DR) agreed with the contention of the Ld. Counsel for Assessee that the issue in dispute regarding allowability of Technical Knowhow Expenses is covered in favour of assessee s own case by orders of Co-ordinate Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the entire amount holding the same to be of a capital nature resulting in an addition of ₹ 2,64,37,637/- to the income of the appellant. During the course of appellate proceedings, the learned counsel of the appellant vide letter dated 12.12.2014 gave detailed submissions of this issue. While giving the facts of the case along with the relevant clauses of the agreement entered into by the appellant company (as revised by the agreement dated 21st May 2010 due to change in method of royalty calculation in pursuance to the press note No. 8 (2009 series) dated December 17, 2009 issued by Department of Industrial Policy Promotion and to further clarify the scope of agreement) with Voith Paper Fabrics GmbH Co. KG the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of the expenditure has been to improve quality of products and hence improving the profitability without any consequent addition to it's profit earning apparatus. 9. I have considered the facts of the case and gone through the submissions of the appellant. I have also gone through the technical knowhow agreements between the appellant company and Voith Paper Fabrics GmbH Co. KG. Various judicial pronouncements on this issue have also been considered and analyzed before taking a decision during the appeal of the appellant for the assessment year 2010-11. Since the facts of the case are absolutely identical and the only change is in the serial number of the clauses of the agreement, thus my find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (i.e. A.Y. 2012-13) are identical to the facts of the assessee s case for Assessment Years 2009-10, 2010-11 and 2011-12. There is also no dispute that the Ld. CIT(A) has followed his own orders for Assessment Years 2009-10, 2010-11 and 2011- 12 in deciding the Assessee s appeal for this year. The Co-ordinate Benches of ITAT have already taken a view on the disputed issue, on identical facts, for Assessment Years 2009-10, 2010-11 and 2011-12 vide aforesaid orders dated 28.05.2018 and 07.06.2018; and there is also no dispute that the issue is squarely covered in favour of the assessee by the aforesaid orders of Co-ordinate Benches of ITAT, Delhi. (4.2) As both sides agree, that the issue in dispute is covered in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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