Principal Commissioner Of Income Tax, Delhi-2 v. Creatnet Services Ltd.

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 616/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 ..... Appellant Through:

Mr.Rahul Kaushik, Sr.Standing Counsel with Ms.Bhuveshwari Pathak, Advocate. CREATNET SERVICES LTD.

Through:

None.

CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 16.08.2017 C.M. No. 28971/2017 (Exemptions)

1. Allowed subject to all just exceptions.

C.M. No. 28972/2017 (Delay in fling)

2. For the reasons stated in the application, the delay in filing is condoned and the application is disposed of.

ITA No. 616/2017

3. This is an appeal by the Revenue against an order dated 9th November 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 2930/Del./2010 for the Assessment Year ('AY') 2003-04. The question sought to be urged by the Revenue is whether the ITAT was correct in confirming of the order of the Commissioner of Income Tax (Appeals) ITA 616/2017

['CIT (A)'] deleting the addition of Rs. 71,97,409/- being the expense incurred by the Assessee on software development cost on the ground that the Assessee had failed to establish that the expenses were incurred only for the purpose of business.

4. It is seen from the impugned orders of the CIT (A) as well as the ITAT that the Assessee had spent the above amount for its supply chain management and outsourcing purposes. The expenditure had, in fact, been written off by the Assessee in its books of accounts. It is also noted by the CIT (A) that the authorised representative of the Assessee produced the books of accounts and these were verified by the CIT (A) and a factual finding was rendered that the Assessee's claim was a genuine one.

5. The above factual finding has been confirmed by the ITAT. In the circumstances, the Court is not inclined to frame any substantial question of law.

6. The appeal is dismissed but, in the circumstances, with no order as to costs.

S. MURALIDHAR, J.

PRATHIBA M. SINGH, J.

AUGUST 16, 2017 'anb'

ITA 616/2017

$- *

IN THE HIGH COURT OF DELHI AT NEW DELHI

6 to 14 W.P.(C) 5088/2017 & CM 21799/2017 STRATA GEOSYSTEMS (INDIA) PVT LTD. & ANR .....Petitioners Shreya Dahiya, Advocates UNION OF INDIA, & ANR .....Respondents Through: Mr Kirtiman Singh, CGSC, Mr Waize Ali Noor and Mr Prateek Dhanda, Advocates W.P.(C) 5089/2017 & CM 21800/2017 GRASIM INDUSTRIES LTD ..... Petitioner Shreya Dahiya, Advocates UNION OF INDIA & ANR.

Through: Mr Kirtiman Singh, CGSC, Mr Waize Ali Noor and Mr Prateek Dhanda, Advocates W.P.(C) 5095/2017 & CM 21808/2017 KESORAM RAYON ..... Petitioner Shreya Dahiya, Advocates

UNION OF INDIA & ANR.

Through: Mr Jasmeet Singh, CGSC, Mr Srivats Kaushal, Advocates W.P.(C) 146/2017 & CM No. 721/2017 KESORAM RAYON

...Petitioner

THE DESIGNATED AUTHORITY & ORS.

..... Respondents Ms. Monica Arora, CGSC with Mr Harsh Ahuja and Mr Kushal Kumar, Advocates for UOI W.P.(C) 147/2017 & CM No. 722/2017 GUJARAT ALKALIES & CHEMICALS LTD

...Petitioner

THE DESIGNATED AUTHORITY &ORS Through: Mr. Kirtiman Singh, CGSC with Mr.Waize Ali Noor & Mr. Prateek Dhanda, Advocates.

W.P.(C) 247/2017 & CM No. 1194/2017 GRASIM INDUSTRIES LTD.

...Petitioner

THE DESIGNATED AUTHORITY &ORS.

Through: Mr. Gautam Narayan, ASC for GNCTD with Mr R.A. Iyer and Ms Mahamaya Chatterjeet, Advocates.

W.P.(C) 640/2017& CM No. 2928/2017 TECHFAB INDIA INDUSTRIES LTD.

...Petitioner

Shreya Dahiya, Advocates THE DESIGNATED AUTHORITY & ORS Through: Mr. P. Bhardwaj, CGSC for the UOI with Mr Satya Prakash Singh, Advocate W.P.(C) 641/2017 & CM No. 2929/2017 STRATA GEOSYSTEMS (INDIA) PVT. LTD.

...Petitioner

THE DESIGNATED AUTHORITY & ORS Through: Mr. P. Bhardwaj, CGSC for the UOI with Mr Satya Prakash Singh, Advocate W.P.(C) 1847/2017& CM Nos. 8092/2017 & 24787/2017 VVF (INDIA) LIMITED

...Petitioner

THE DIRECTOR GENERAL, OF SAFEGUARDS AND ORS Through: Mr Neeraj Jain, Advocate for UOI .

CORAM:

JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 16.08.2017

1. Arguments heard in part.

2. For further arguments, list on 24th August, 2017, at 2.15 pm. S.MURALIDHAR, J PRATHIBA M. SINGH, J AUGUST 16, 2017 rd