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2018 (9) TMI 1548 - AT - Income TaxDisallowance of expenditure incurred by the assessee towards making of enrollment cards under Rashtriya Swasthya Bima Yojana (RSBY Scheme) - deferred revenue expenditure - Held that:- In similar set of facts the Tribunal deleted the addition in assessment year 2010-11 as well. In the assessment year under appeal the ld. DR has failed to point out any distinguishing factor. Since, the nature of expenditure is same, following the order of Tribunal in assessee’s own case in preceding assessment years, we hold that ₹ 19,82,32,378/- incurred by the assessee towards making of enrollment cards under RSBY Scheme is an allowable expenditure. Accordingly, ground Nos. 1 to 5 raised in the appeal by the assessee are allowed. Damages paid by the assessee to Microsoft Corporation USA for unauthorized use of software / operating system - Allowable business expenditure - Held that:- We find that under similar set of facts in the case of Harbinger Systems (P.) Ltd. Vs. Deputy Commissioner of Income Tax [2016 (12) TMI 1398 - ITAT PUNE] the Tribunal held that the payment of such damages is allowable business expenditure u/s. 37(1) of the Act. - Decided in favour of assessee.
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