11. In Oracle India Private Limited v. Commissioner of Income Tax

264 CTR 144High Court2014#20200 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2014.

Judgments citing 11. In Oracle India Private Limited v. Commissioner of Income Tax

Commissioner of Income Tax vs. Shri Krishan Kumar

The appeals stand dismissed

ITA - 50 / 2000HC Delhi02 Dec 2014

…applied from a business point of view and on a fair appreciation of the whole fact situation before concluding whether the expenditure is in the nature of capital or revenue”. This Court in Oracle India (Pvt.) Ltd. Vs. Commissioner of Income Tax, [2014] 264 CTR 144 (Delhi) while dealing with a case wherein the assessee was incorporated on 18.01.1993 and was a subsidiary of Oracle Corporation, USA. The subsidiary company entered into an agreement with parent company under which it was granted non-exclusive, non- assignable right and authority to duplicate on appropriate carrier media software products an…

Commissioner of Income Tax vs. Shri Krishan Kumar

The appeals stand dismissed

ITA/50/2000HC Delhi02 Dec 2014

…applied from a business point of view and on a fair appreciation of the whole fact situation before concluding whether the expenditure is in the nature of capital or revenue”. This Court in Oracle India (Pvt.) Ltd. Vs. Commissioner of Income Tax, [2014] 264 CTR 144 (Delhi) while dealing with a case wherein the assessee was incorporated on 18.01.1993 and was a subsidiary of Oracle Corporation, USA. The subsidiary company entered into an agreement with parent company under which it was granted non-exclusive, non- assignable right and authority to duplicate on appropriate carrier media software products an…

CIT vs. M/S Triveni Oil Field Services Ltd

The appeal is disposed of

ITA - 142 / 2002HC Delhi18 Sept 2014
Section 260A

…lied from a business point of view and on a fair appreciation of the whole fact situation before concluding whether the expenditure is in the nature of capital or revenue.” 11. In Oracle India Private Limited versus Commissioner of Income Tax, (2014) 264 CTR 144 (Del) reference was made to the concept of income, which refers to income generated during two particular points of time by a person without impoverishing oneself. It was observed that accounting and reporting standards are based upon conventions or standards designed to achieve what are perceived to be the desired objectives of financial a…

Commissioner of Income Tax vs. M/S. Triveni Oil Field Services Ltd

The appeal is disposed of

ITA/142/2002HC Delhi18 Sept 2014
Section 260A

…lied from a business point of view and on a fair appreciation of the whole fact situation before concluding whether the expenditure is in the nature of capital or revenue.” 11. In Oracle India Private Limited versus Commissioner of Income Tax, (2014) 264 CTR 144 (Del) reference was made to the concept of income, which refers to income generated during two particular points of time by a person without impoverishing oneself. It was observed that accounting and reporting standards are based upon conventions or standards designed to achieve what are perceived to be the desired objectives of financial a…

11. In Oracle India Private Limited v. Commissioner of Income Tax (264 CTR 144) — Cited in 4 Judgments | BharatTax