2017 (8) TMI 1536

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....th Mr. Amit Shrivastava, Mr. Ankur Goyal, Advocate ORDER C.M. Nos. 22528/2017 (delay in filing) & 22529/2017 (delay in re-filing) 1. For the reasons stated in the applications, the delay in filing as well as re-filing is condoned and the applications are disposed of. ITA No. 480/2017 2. This is an appeal by the Revenue against the order dated 29th June, 2016 passed by the Income Tax....

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....he addition of Rs. 6,04,047/- made by the Assessing officer on account of disallowance of entry tax, which was claimed as a deductible U/s 43B? 2.4. Whether Id. ITAT/CIT(A) erred in deleting the addition of Rs. 1,07,12,0631- made by the Assessing officer treating the expenditure incurred on software expenses as capital expenditure instead of revenue expenditure?". 3. Of the above four ....

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....s Court has referred, inter alia, to the order dated 14th January, 2016 in ITA No. 312/2015 (CIT v. Honda SIEL Power Products Ltd.). This, in turn, refers to a decision in CIT v. Hero Motocorp Ltd., [2015] 372 ITR 481. The contention of the Assessee is that the agreement under which payment of royalty and lumpsum fee was made in the present case is identical to the agreement in those cases. 7. ....