2017 (12) TMI 1897

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....r, Mr. Bhuwan Dhoopar, Ms. Roopali Gupta and Mr. Bhupesh Pathak, Advocates. For the Respondent : Mr. Ruchir Bhatia, Senior Standing Counsel, Mr. Puneet Rai, Junior Standing Counsel and Mr. Gaurav Kheterpal, Advocate. JUDGMENT Dr. S. Muralidhar, J.: 1. This is an appeal by the Assessee against the impugned order dated 28th March 2005 passed by the Income Tax Appellate Tribunal ('ITAT') ....

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....ted an error of law in upholding the disallowance of Rs.3,57,51,194/- in respect of Sales Tax Recoverable account, under Section 43B of the Income Tax Act? iv. Has not the ITAT erred in law in failing to allow the software expenditure of Rs.1,82,71,588/- incurred by the Appellant as revenue expenditure?" 3. In view of the decision of this Court today in ITA No. 31 of 2005, Question (i)....