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TMI Blog2017 (8) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT] case and the present case before the next date of hearing. It would be open to the Assessee to file a similar compilation before the next date of hearing. Expenditure on airfare booked under technical guidance fee - capital or revenue expenditure - disallowance of entry tax as claimed as a deductible U/s 43B - expenditure incurred on software expenses as capital expenditure instead of rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 2. This is an appeal by the Revenue against the order dated 29th June, 2016 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 3229/Del/2014 for the Assessment Year ( AY ) 2009-10. The Revenue has urged the following four questions for consideration in the present appeal:- 2.1. Whether Id. ITAT/CIT(A) erred in deleting the addition of ₹ 1,56,32,14,000/- ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the expenditure incurred on software expenses as capital expenditure instead of revenue expenditure? . 3. Of the above four questions, according to the learned counsel for the Revenue, Question Nos. 2.2 to 2.4, as stated above, stand answered against the Revenue by the order dated 7th May, 2013 in ITA No. 217/2012 (CIT v. Honda SIEL Cars India Ltd.). Consequently, the court declines to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee is that the agreement under which payment of royalty and lumpsum fee was made in the present case is identical to the agreement in those cases. 7. This is, however, disputed by the counsel for the Revenue. According to him, the same issue in AYs other than 2008-09 already stands admitted and is pending consideration in this Court. He further disputes that the agreement involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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