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2014 (6) TMI 923 - HC - Income TaxAddition for purchase of computer software - revenue v/s capital expenditure - CIT(A) deleted the addition and confirmed by ITAT - Held that:- Considering the aforesaid finding recorded by the Commissioner of Income Tax (Appeals) as well as the tribunal, it cannot be said that the tribunal and the Commissioner of Income Tax (Appeals) have committed any error in deleting the aforesaid disallowance. We are in complete agreement with the view taken by the tribunal as well as the Commissioner of Income Tax (Appeals) while deleting the aforesaid disallowance. Under the circumstances, the proposed question nos. (b) and (c) are held against the revenue and so far as the proposed question no. (a) is concerned, as the amount involved is only ₹ 2,50,000/-, on the smallness of the amount involved, we decline to entertain the said question. - Decided against revenue
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