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2011 (4) TMI 786 - ITAT, DELHIAddition - Recruitment and training expenses - The expenditure incurred by the taxpayer company on imparting training to its employees in order to increase their efficiency in day-to-day working was in the revenue field - As per the decision of the ITAT in the case of Sony India (P.) Ltd. vs. DCIT , do not find any infirmity in the order passed by the ld. CIT (Appeals) deleting the addition. Sales promotion expenses - The AO had not pointed out any expenditure which was not incurred for the purpose of the business. In the absence of any such findings, the deletion of disallowance made by the ld. CIT (A) is justified. Depreciation on computers - rate of depreciation - The assessing officer to allow 60 per cent depreciation on the computers as claimed by the assessee - By now, it is a settled position of law that depreciation is allowable on computers including peripheral such as printers etc. at the rate of 60 per cent and hence, do not find any reason to interfere in the order of the ld. CIT (A) on this issue - Held that computers and their peripherals will be eligible for depreciation at the rate of 60 per cent.
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