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TMI Blog2023 (3) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... iding technological and personnel support then that expenditures have to be allowed as business expenses. Appeal is dismissed being devoid of any merit. - ITA-131-2021 (O&M) - - - Dated:- 20-2-2023 - HON'BLE MS. JUSTICE RITU BAHRI AND HON'BLE MRS. JUSTICE MANISHA BATRA Present: For the Appellant : Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel. Ritu Bahri, J. CM-11088-CII-2021 Application is allowed and Annexures A-1 and A-2 are taken on record. ITA-131-2021 The revenue has come up in appeal against the order of the Income Tax Appellate Tribunal dated 30.10.2019 (in short, 'the Tribunal') passed in ITA No. 3433/Del/2016 for the assessment year 2009-10. The brief fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,78,31,182/-. Aggrieved by the assessment order dated 24.10.2011 (Annexure A-1), the assessee had filed an appeal before the Commissioner of Income Tax (Appeals)-1 Gurgaon. The Commissioner held that the assessee company had started deploying skillful personnel and after 07.07.2008 it was fully equipped to mount the operation of the business. It was on this date that Sh. Sanjay Sharma, Sales Head for the assesseecompany was recruited which reflected that the company had started its operations. Under these circumstances, the expenses incurred after this date were for business purposes and hence were to be allowed. The appeal was partly allowed on 31.03.2016 (Annexure A-2) and a direction was given to the Assessing Officer to obtain the detai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure A-2) affirmed by the Tribunal vide order dated 30.10.2019 (Annexure A-3) does not require any interference as the same was based on finding of facts that Assessing Officer had to obtain details of expenses of Rs.8,66,73,393/- out of the expenses disallowed of Rs.10,28,95,398/- pertaining to the period from 07.07.2008 till 31.03.2009 and allowed the same as deduction in the year under consideration. The Tribunal further observed that the CIT(A) while allowing claim of the assessee with certain directions, had relied on the decision of the Coordinate Bench in the case of Dhoomketu Builders Development Pvt. Ltd. vs. Additional Commissioner of Income Tax (2012) 17 taxmann.com 36 (ITA Delhi), wherein it was held that where the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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