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2020 (9) TMI 321 - AT - Income TaxDisallowance on account of SAP implementation charges - HELD THAT:- Issue squarely covered in favour of the assessee inter-alia by the decision of CIT Vs. M/s. KSB Pumps Ltd. [2016 (10) TMI 548 - BOMBAY HIGH COURT] wherein a similar issue was decided in favour of the assessee wherein allowing the claim of assessee for deduction on account of expenditure incurred on SAP implementation - Decided in favour of assessee. Depreciation on the expenditure incurred on SAP implementation / package - HELD THAT:- As we have upheld the order of ld. CIT(Appeals) allowing the claim of the assessee of deduction on account of the entire expenditure incurred by the assessee on SAP implementation / package by treating the same of revenue in nature, depreciation on the same cannot be allowed to the assessee. - Decided against assessee. Addition of provision for warranty expenses and provision for after sales cost respectively - HELD THAT:- The issues relating to assessee’s claim for deduction on account of provision for warranty and provision for after sales cost thus are squarely covered in favour of the assessee by the various decisions of the Tribunal passed in assessee’s own case for the earlier years [2018 (9) TMI 1990 - ITAT PUNE] and respectfully following the same, we uphold the impugned order of ld. CIT(Appeals) allowing the claim of the assessee for deductions on account of provision for warranty and provision for after sales cost. - Decided against revenue.
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