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Commissioner of Income Tax vs M/s Amway India Enterprises – Treatment of Software and Leasehold Premises Expenditure under Income Tax Act, Sections 32 & 37
Facts of the CaseThe appeals pertain to assessment years 2001-02 and 2002-03.
The respondent, M/s Amway India Enterprises, incurred expenditures on:
Purchase
of software applications, including MS Office, Anti-V...
Commissioner of Income Tax Vs M/s Amway India Enterprises Pvt. Ltd. – Capital Expenditure on Leasehold Premises (Assessment Year 2004-05)
Case FactsThe appeal concerns the assessment year 2004-05, in which the
petitioner, Commissioner of Income Tax, challenged the Income Tax
Appellate Tribunal’s (ITAT) decision regarding expenses incurred by the
respo...
Commissioner of Income Tax vs M/s Asahi India Safety Glass Ltd. – Revenue vs Revenue Expenditure on Software and Professional Expenses (Assessment Years 1997-98 & 1998-99, Sections 28 & 37 of IT Act)
Facts of the Case:
The
assessee, M/s Asahi India Safety Glass Ltd., engaged in
manufacturing automobile safety glass, implemented software (Oracle
applications) via Arthur Andersen & Associates du...
Commissioner of Income Tax Vs M/s Amway India Enterprises Pvt. Ltd. – Capital vs Revenue Expenditure on Leasehold Improvements (ITA 629/2011, Delhi High Court)
Facts of the CaseThe appeal concerns the assessment year 2005-2006,
where the appellant, Commissioner of Income Tax, challenged the
treatment of expenses incurred by M/s Amway India Enterprises Pvt. Ltd.
on the improv...
Commissioner of Income Tax Vs M/s Amway India Enterprises – Capital Expenditure on Software and Leasehold Premises Assessment (AY 2003-04) – Delhi High Court
Facts of the Case
The
appeal pertains to the assessment year 2003-2004.
The appellant,
Commissioner of Income Tax, challenged the decision of the Income Tax
Appellate Tribunal regarding:
Rs....
Commissioner of Income Tax vs M/s Asahi India Safety Glass Ltd.: Revenue vs Capital Expenditure on Software and Professional Fees (Assessment Years 1997-98 & 1998-99) – Delhi High Court
Facts of the CaseThe assessee, M/s Asahi India Safety Glass Ltd., a
manufacturer of automobile safety glass, incurred significant expenses on
installing and upgrading Oracle-based application software through Arthur
A...
Commissioner of Income Tax-X vs Satish Kumar Agarwal | Rectification under Section 154 & 80HHC Deduction | Delhi High Court 2011
Facts of the
Case:The respondent, Satish Kumar Agarwal, an exporter,
claimed a deduction under Section 80HHC of the Income Tax Act, 1961 for the
assessment year 2002-2003. The Assessing Officer initially allowed Rs.
...
Commissioner of Income Tax-IV vs M/s Francis Wacziarg – Taxability of Income from Hotel Properties & Disallowance of Expenses under Income Tax Act, 1961 (Sections 32, 2(22)(e), 154, 260A)
Facts of the
Case:The appellant, Commissioner of Income Tax-IV, filed
an appeal under Section 260A challenging the Income Tax Appellate Tribunal’s
decision relating to the assessment year 2003-04. The respondent, M/...
Commissioner of Income Tax Delhi-IV vs. EON Technology Pvt. Ltd. – Interpretation of Section 40(a)(ia), Section 5(2) & Section 9 of the Income Tax Act, 1961 on TDS Liability for Commission Paid to Non-Resident
Facts of the
Case:The respondent, EON Technology Pvt. Ltd., a
private limited company engaged in software development and export, paid a
commission of Rs. 33,36,068/- to its parent company, EON Technologies, U.K.
(ET...
Commissioner of Income Tax Delhi vs Ms Alka Dalmia – Taxability of Surrender of Tenancy Rights under Section 10(3) and Capital Gains under Income Tax Act, 1961
Facts of the
Case
The respondent, Ms. Alka Dalmia, received Rs. 1 crore from Bennet
Coleman and Company Ltd. for surrender of tenancy rights in property No.
15, Motilal Nehru Marg, New Delhi.
The Assessi...