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2015 (6) TMI 1262 - AT - Income TaxAmount written off as irrecoverable - failure of the assessee in producing the relevant particulars relating to the discounts and also for the reason that the debtors are undertakings of the State Government, the CIT(A) has confirmed the addition made by the AO - HELD THAT:- It is a limited request of assessee that he be given one more opportunity for filing the relevant details, if any, before the AO for demonstrating that debts in question pertain to discounts given by the assessee to the said corporations. He also mentioned that in remand proceedings, the AO can also adjudicate the issue relating to allowing the said debts as business loss. We order accordingly and direct the AO to adjudicate the issue afresh after considering the material placed before him even it means furnishing of additional evidences for the first time before him. Accordingly, ground No.2 is allowed for statistical purposes. Export promotion expenses - Disallowance of claim of the assessee primarily for want of details - Claim of the assessee that the said amount constitutes reimbursement of expenses - HELD THAT:- We find it relevant to remand this issue also to the file of the Assessing Officer for want of relevant facts. AO shall adjudicate this issue afresh considering the details, if any, filed before him, after giving an opportunity of being heard to the assessee. He shall also consider the orders of the ITAT in the assessee’s own case for other assessment years. This ground is also allowed for statistical purposes. Nature of expenditure - computer software expenses - HELD THAT:- We find that there is no relevant facts on the record to adjudicate if the said expenditure falls in revenue or capital field. So, all the parameters relating to the nature of capital asset should be brought on record by the AO. It is not clear as to how the ‘crash recovery software’ gives enduring benefits and is capable of yielding income on stand alone basis. As decided in CIT vs Amway India Enterprises [2011 (11) TMI 4 - DELHI HIGH COURT] has provided certain guidelines to decide on capital or revenue nature of the expenses in software. In the remand proceedings, the Assessing Officer is directed to decide the issue afresh after considering the above cited judgments relating to the issue under consideration and granting the assessee a reasonable opportunity of being heard. Appeal of the assessee is allowed for statistical purposes.
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