Chief Commissioner of Income Tax v. O.K. Play India Private Limited

346 ITR 57High Court2012#7422 most cited

What is Chief Commissioner of Income Tax v. O.K. Play India Private Limited authority for?

Expenses incurred to upgrade or run a system are allowable as revenue expenditure.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2019.

Also referred to as

Chief Commissioner of Income Tax v. O.K. Play India Private Limited · 346 ITR 57 · revenue expenditure · upgrade system · run system · allowable expenses · business expenses · income tax

Judgments citing Chief Commissioner of Income Tax v. O.K. Play India Private Limited

ACIT, Gurgaon vs. M/S. Dlf Projects Ltd., Gurgaon

In the result, ITA Nos.4960/Del/2015 and 2595/Del/2016 filed by the assessee for assessment years 2010-11 and 2011-12 are allowed and ITA

ITA 5135/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Dec 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Assessment Year : 2011-12 Dlf Projects Ltd., Vs Addl.Cit, 3Rd Floor, Shopping Mall, Range-1, Arjun Marg, Gurgaon. Clf City Phase-1, Gurgaon. Pan: Aaccd3093R Assessment Year: 2010-11 Acit, Vs. Dlf Projects Ltd., 3Rd Floor, Shopping Mall, Circle-1(1), Gurgaon. Arjun Marg, Clf City Phase-1, Gurgaon. Pan: Aaccd3093R (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi & Shri Satyajit Goel, Ca Deptt. By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 28.11.2019 Date Of Pronouncement : 10.12.2019 Order Per R.K. Panda, Am:

For Appellant: Shri R.S. Singhvi &
Section 32

…following cases it has been held that the expenses incurred for either upgrade the system or to run the system is allowable as revenue in nature. a) CIT Vs. Asahi India Safety Glass Ltd. (2012) 346 ITR 329 (Delhi) b) Chief CIT Vs. O.K. Play India Ltd. (2012) 346 ITR 57 ( P & HS.37(1) & ITA No.2595/Del/2016 c) CIT Vs. GE Capaital Services Ltd. (2007) 164 Taxman 46 (Del.) d) Oracle India Pvt.Ltd. Vs. CIT (Delhi High Court) ITA Nos. 25/2012, 287/2008,417/2009, 447/2009, 461/2009 and 683/2009 e) CIT Vs. Southern Roadways Ltd. (2007) 288-ITR-15 (Mad.) f) Naveen Projects Ltd. Vs. CIT (2005) 1 SOT 232 (Delhi) g) CIT Vs…

Dlf Projects Ltd., Gurgaon vs. Addl. CIT, Gurgaon

In the result, ITA Nos.4960/Del/2015 and 2595/Del/2016 filed by the assessee for assessment years 2010-11 and 2011-12 are allowed and ITA

ITA 4960/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Dec 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Assessment Year : 2011-12 Dlf Projects Ltd., Vs Addl.Cit, 3Rd Floor, Shopping Mall, Range-1, Arjun Marg, Gurgaon. Clf City Phase-1, Gurgaon. Pan: Aaccd3093R Assessment Year: 2010-11 Acit, Vs. Dlf Projects Ltd., 3Rd Floor, Shopping Mall, Circle-1(1), Gurgaon. Arjun Marg, Clf City Phase-1, Gurgaon. Pan: Aaccd3093R (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi & Shri Satyajit Goel, Ca Deptt. By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 28.11.2019 Date Of Pronouncement : 10.12.2019 Order Per R.K. Panda, Am:

For Appellant: Shri R.S. Singhvi &
Section 32

…following cases it has been held that the expenses incurred for either upgrade the system or to run the system is allowable as revenue in nature. a) CIT Vs. Asahi India Safety Glass Ltd. (2012) 346 ITR 329 (Delhi) b) Chief CIT Vs. O.K. Play India Ltd. (2012) 346 ITR 57 ( P & HS.37(1) & ITA No.2595/Del/2016 c) CIT Vs. GE Capaital Services Ltd. (2007) 164 Taxman 46 (Del.) d) Oracle India Pvt.Ltd. Vs. CIT (Delhi High Court) ITA Nos. 25/2012, 287/2008,417/2009, 447/2009, 461/2009 and 683/2009 e) CIT Vs. Southern Roadways Ltd. (2007) 288-ITR-15 (Mad.) f) Naveen Projects Ltd. Vs. CIT (2005) 1 SOT 232 (Delhi) g) CIT Vs…

DCIT, Gurgaon vs. M/S. Dlf Projects Ltd., Gurgaon

Appeal stands dismissed

ITA 5178/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Nov 2018AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2009-10 Dcit, Dlf Projects Ltd. Circle 1(1), (Formerly Dt Projects Ltd.), Vs Gurgaon. 3Rd Floor, Shopping Mall, Arjun Nagar, Dlf City, Phase-I, Gurgaon. (Pan: Aaccd3093R) (Appellant) (Respondent)

For Appellant: Shri Surender Pal, Sr. DRFor Respondent: S/Shri R.S. Singhvi, Satyejeet, CAs
Section 192Section 195Section 40

…ITA No. 5178/Del/2014 Assessment year 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment year: 2009-10 DCIT, DLF Projects Ltd. Circle 1(1), (Formerly DT Projects Ltd.), vs Gurgaon. 3rd Floor, Shopping Mall, Arjun Nagar, DLF City, Phase-I, Gurgaon. (PAN: AACCD3093R) (Appellant) (Respondent) Appellant by: Shri Surender Pal, Sr. DR Respondent by: S/Shri R.S. Singhvi, Satyejeet, CAs Date of Hearing : 30.08.2018 Date of Pronouncement: 27.11.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appe…

M/S Maruti Udyog Ltd vs. Commissioner of Income Tax Del

ITA/31/2005HC Delhi07 Dec 2017

Bench: 31St March 2000, I.E. The End Of The Relevant Accounting Year, Even Though The Assessee Has Already Incurred Liability Of Excise Duty Of Rs.12.27 Crores?

Section 260ASection 43B

…0 and not in any earlier year. 79. Mr. Ganesh placed reliance on the decisions in Binani Cement v. CIT (2016) 388 ITR 116 (Cal), Indian Aluminium Co. Ltd. v. CIT (2016) 384 ITR 386 (Cal), Chief Commissioner of Income Tax v. O.K. Play India Ltd. (2012) 346 ITR 57 (P&H), and Commissioner of Income Tax v. Varinder Agro Chemicals Ltd. (2009) 309 ITR 272 (P&H). 80. The Revenue has been unable to dispute that the assessee in fact did not claim the expenditure in any of the earlier AYs. The aforementioned decisions also fully support the case of the Assessee that the above expenditure is in the nature o…

Moog Controls (India) Private Limited, Bangalore vs. CIT, Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 551/BANG/2015[2009-10]Status: DisposedITAT Bangalore27 Nov 2015AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P. George

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)
Section 92C

…nn.com 150 (Del) - Raychem RPG Ltd. 21 taxmann.com 507 (Bom) - CIT v. Varinder Agro Chemicals Ltd. 309 ITR 272 (P&H) - CIT v. Asahi India Safety Glass Ltd. v. CIT, 15 taxmann.com 382 (Del) - CIT v. J.K. Synthetic Ltd., 2008-TIOL-671-DEL - O.K. Play India Ltd. 346 ITR 57 (P&H) - IBM India Ltd. v. CIT, ITA No.755/Bang/2003. - Meritor Light Vehicle Systems India Pvt. Ltd., ITA No.140/Bang/2011. - Danfoss Industries (P) Ltd., 37 taxmann.com 240, ITAT Chennai. - Amway India Enterprises, 111 ITD 112 (SB) (Del) - Glaxo Smith Kline Consumer Healthcare Ltd. v. ACIT, 112 TTJ 94, ITAT, Chd. IT(TP)A No.551/Bang/2015 Page 33…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/797/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/417/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/951/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle India P.Ltd vs. Commissioner of Income Tax Delhi

ITA/683/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle India P.Ltd vs. Commissioner of Income Tax

ITA/287/2008HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle Software India Ltd vs. Commissioner of Income Tax

ITA/390/2007HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/461/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle Software India Ltd vs. Commissioner of Income Tax Del

ITA/961/2006HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle India Pvt. Ltd vs. Commissioner of Income Tax, Delhi

ITA/447/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2"^ September, 2013 Date of decision: 25^'' November, 2013 ORACLE INDIA PRIVATE LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayanlc Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INCOME TAX Respondent Through Mr. Sanjeev Sabharwal, Sr. Standing Counsel & Mr. Puneet Gupta, Advocate. INCOME TAX APPEAL NOS. 797/2006, 951/2006, 961/2006, 390/2007 ORACLE SOFTWARE INDIA LIMITED Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms…

Oracle India Private Limited vs. Commissioner of Income Tax

ITA/25/2012HC Delhi25 Nov 2013

…ITA No. 25/2012- connected appeals Page 1 of 32 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 25/2012, 287/2008, 417/2009, 447/2009, 461/2009, 683/2009 Reserved on: 2nd September, 2013 Date of decision: 25th November, 2013 ORACLE INDIA PRIVATE LIMITED ..... Appellant Through Mr. M.S. Syali, Sr. Advocate with Ms. Husnal Syali Nagi, Mr. Mayank Nagi and Mr. Harkunal Anand, Advocates. versus COMMISSIONER OF INC…