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2020 (5) TMI 599 - HC - Income TaxNature of expenditure - expenses incurred on projects pertaining to its website 'Rediff.com' - revenue or capital expenditure - HELD THAT:- Order of the Tribunal allowed the respondent assessee's appeal by holding that amounts spent on improvement of website would be in the nature of revenue expenditure, even when the said project was abandoned. The impugned order inter alia also records the fact that the CIT (Appeals) placed reliance upon the decision of Tata Robin Fraser Ltd. [2012 (10) TMI 59 - JHARKHAND HIGH COURT] incorrectly while rejecting the respondent assessee's appeal. No issue of abandonment of a project either in the order of the Assessing Officer or the order of the CIT(A). We also do not find any reference to the decision of the Jharkhand High Court in Tata Robins Fraser Ltd. (supra) mentioned in the order of the CIT(A). Prima facie, it appears that there is some mix up in the impugned order by the Tribunal. We had directed the appellant to serve notice upon the respondent. We are informed that inspite of intimation, the respondents have not entered appearance. - Notice issued for admission.
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