Similarly, in Commissioner of Income Tax v. G.E, Capital Services Limited (300 ITR 420)

Tata Aig General Insurance Company Ltd, Mumbai vs. DCIT 2(3), Mumbai

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

ITA 4167/MUM/2012[2008-09]Status: DisposedITAT Mumbai20 Nov 2015AY 2008-09

For Appellant: Shri F.V.IraniFor Respondent: Manjunatha R. Swamy

Section 10(34)Section 143(3)Section 14A

…do not see any reason to interfere with the decision of the CIT(A). We also find that so far as the MS Office software is concerned, for which the assessee has spent Rs.38,45,379/-, the Delhi High Court in the case of CIT vs. G E Capital Services Ltd. (2008) 300 ITR 420 (Del) has held that it is revenue expenditure. For these reasons and respectfully following the ratio of the Delhi High Court, we confirm the decision of the CIT(A) and dismiss the appeal filed by the Revenue.” 26. As the facts and circumstances during the assessment year 2008- 09 under consideration are same, respectfully following the order of…

DCIT 2(3), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

ITA 4071/MUM/2012[2008-09]Status: DisposedITAT Mumbai20 Nov 2015AY 2008-09

For Appellant: Shri F.V.IraniFor Respondent: Manjunatha R. Swamy

Section 10(34)Section 143(3)Section 14A

…do not see any reason to interfere with the decision of the CIT(A). We also find that so far as the MS Office software is concerned, for which the assessee has spent Rs.38,45,379/-, the Delhi High Court in the case of CIT vs. G E Capital Services Ltd. (2008) 300 ITR 420 (Del) has held that it is revenue expenditure. For these reasons and respectfully following the ratio of the Delhi High Court, we confirm the decision of the CIT(A) and dismiss the appeal filed by the Revenue.” 26. As the facts and circumstances during the assessment year 2008- 09 under consideration are same, respectfully following the order of…

Addl CIT 2(3), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

ITA 3596/MUM/2011[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

For Appellant: Shri F.V.IraniFor Respondent: Manjunatha R. Swamy

Section 10(34)Section 143(3)Section 14A

…do not see any reason to interfere with the decision of the CIT(A). We also find that so far as the MS Office software is concerned, for which the assessee has spent Rs.38,45,379/-, the Delhi High Court in the case of CIT vs. G E Capital Services Ltd. (2008) 300 ITR 420 (Del) has held that it is revenue expenditure. For these reasons and respectfully following the ratio of the Delhi High Court, we confirm the decision of the CIT(A) and dismiss the appeal filed by the Revenue.” 26. As the facts and circumstances during the assessment year 2008- 09 under consideration are same, respectfully following the order of…

Tata Aig General Insurance Company Ltd, Mumbai vs. Addl CIT RG 2(3), Mumbai

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

ITA 3535/MUM/2011[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

For Appellant: Shri F.V.IraniFor Respondent: Manjunatha R. Swamy

Section 10(34)Section 143(3)Section 14A

…do not see any reason to interfere with the decision of the CIT(A). We also find that so far as the MS Office software is concerned, for which the assessee has spent Rs.38,45,379/-, the Delhi High Court in the case of CIT vs. G E Capital Services Ltd. (2008) 300 ITR 420 (Del) has held that it is revenue expenditure. For these reasons and respectfully following the ratio of the Delhi High Court, we confirm the decision of the CIT(A) and dismiss the appeal filed by the Revenue.” 26. As the facts and circumstances during the assessment year 2008- 09 under consideration are same, respectfully following the order of…

Tata Aig General Insurance Company Limited, Mumbai vs. Addl. C.I.T. Range 2(3), Mumbai

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

ITA 1702/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07

For Appellant: Shri F.V.IraniFor Respondent: Manjunatha R. Swamy

Section 10(34)Section 143(3)Section 14A

…do not see any reason to interfere with the decision of the CIT(A). We also find that so far as the MS Office software is concerned, for which the assessee has spent Rs.38,45,379/-, the Delhi High Court in the case of CIT vs. G E Capital Services Ltd. (2008) 300 ITR 420 (Del) has held that it is revenue expenditure. For these reasons and respectfully following the ratio of the Delhi High Court, we confirm the decision of the CIT(A) and dismiss the appeal filed by the Revenue.” 26. As the facts and circumstances during the assessment year 2008- 09 under consideration are same, respectfully following the order of…

Addl CIT 2(3), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

In the result, appeals of the revenue are dismissed, whereas appeals of the assessee are allowed, in terms indicated hereinabove

ITA 1584/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-07

For Appellant: Shri F.V.IraniFor Respondent: Manjunatha R. Swamy

Section 10(34)Section 143(3)Section 14A

…do not see any reason to interfere with the decision of the CIT(A). We also find that so far as the MS Office software is concerned, for which the assessee has spent Rs.38,45,379/-, the Delhi High Court in the case of CIT vs. G E Capital Services Ltd. (2008) 300 ITR 420 (Del) has held that it is revenue expenditure. For these reasons and respectfully following the ratio of the Delhi High Court, we confirm the decision of the CIT(A) and dismiss the appeal filed by the Revenue.” 26. As the facts and circumstances during the assessment year 2008- 09 under consideration are same, respectfully following the order of…