National Association Of Software & Service Company v. Commissioner Of Income Tax - Vi

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 819/2017 NATIONAL ASSOCIATION OF SOFTWARE & SERVICE COMPANY ..... Appellant Through:Ms Kavita Jha and Mr Vaibhav Kulkarni, Advocates versus COMMISSIONER OF INCOME TAX - VI ..... Respondent Through: Mr Asheesh Jain, Senior Standing Counsel

CORAM:

JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 13.10.2017 CM 34507/2017 (delay in re-filing) 1.The delay of 245 days in re-filing the appeal is condoned. The application is disposed of.

ITA 819/2017 2.This is an appeal by the Assessee against the order dated 8th April, 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.5406/Del./2011 for the Assessment Year ('AY') 2008-09.

3. The question sought to be urged by the Assessee in the present appeal is that the expenses incurred outside India on 'Global Trade Development Programme' did not amount application of income under Section 11(1)(a) of the Income Tax Act, 1961 ('Act').

ITA 819/2017

4. The aforementioned question stands answered against the Assessee in DIT v. National Association of Software and Services Companies (2012) 345 ITR 362.

5. In that view of the matter, no substantial question of law arises for consideration of the Court. The appeal is accordingly dismissed but, in the circumstances, with no orders as to costs.

S.MURALIDHAR, J.

PRATHIBA M. SINGH, J.

OCTOBER 13, 2017 rd ITA 819/2017