2010 (5) TMI 59

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....ice V.K. Jain  1. Whether Reporters of local papers may be allowed to see the judgment?   2. To be referred to the Reporter or not?  3. Whether the judgment should be reported in Digest?  BADAR DURREZ AHMED, J (ORAL) CM 5207/2010 The delay in re-filing the appeal is condoned.  This application stands disposed of. ITA 533/2010 1. This appeal is directe....

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....ecision of this Court in the case of CIT v. Microsoft Corporation of India Private Limited:  ITA 111/2008 decided on 21.08.2008.  This Court in the case of Microsoft Corporation (supra), inter alia, concluded that an expense would be allowed under Section 37(1) of the said Act if it is shown to have been commercially expedient and that commercial expediency must be viewed from the perspe....