TaxTMI 
TaxTMI 
2015 (4) TMI 1256
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....of the appeal exparte, qua assessee. We have heard the learned D.R. and carefully perused the record. 3. The only ground urged in the appeal filed by Revenue reads as under:- "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in allowing depreciation @60% on all equipments falling under the head 'Computers' including 'Bizebra Weighing Scale' and ignoring the fact that the same is weighing scale and not included in the list of hardwares defined as 'computer'." 4. As could be noticed from the assessment order as well as order passed by the CIT(A), assessee claimed depreciation @60% on "Bizebra Weighing Scale" on the ground that they are part of computers. The AO considered the issue in para 7 of his order....
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....et aside the order of the CIT(A) and direct the AO to reconsider the matter by taking into consideration the technical details of the weighing scale and analyse the same in order to appreciate as to whether the functions of the weighing scale fall within the meaning of computer hardware as specified by the ITAT Special Bench in the case of Datacraft India Ltd. With these observations the appeal filed by the Revenue is treated as allowed for statistical purposes. 7. Three grounds were raised in the appeal filed by the assesseecompany, i.e.: - i. whether legal/professional and sales promotion expenses are to be treated as capital expenditure or revenue in nature, ii. whether foreign travelling expenditure is capital in nature or not on t....
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....ments made in that regard were for smooth opening of retail business and hence it was of capital nature. 10. Similar agreement was entered into with M/s. A.T. Kerney Ltd. and the payment was made for the launch of the retail business and therefore it has to be treated as pre-operative expenditure and it gives the assessee an enduring benefit in which event the expenditure has to be treated as capital in nature. Though the assessee filed a paper book, as per Rule 18(6) of the Appellate Tribunal Rules, only those papers which were referred to and relied upon by the parties during the course of arguments shall alone be treated as part of the record of the Tribunal whereas in the instant case none appeared before us and no material, whatsoever....