Principal Commissioner Of Income Tax, Delhi-2 v. Creatnet Services Ltd. Through: None

$~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. versus CREATNET SERVICES LTD. Through: None. ..... Respondent 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 9[th] 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 Page 1 of 2 [‘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. AUGUST 16, 2017 ‘anb’ PRATHIBA M. SINGH, J. 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 Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates versus 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 21800/2017GRASIM INDUSTRIES LTD ..... Petitioner Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates versus UNION OF INDIA & ANR. ..... Respondent 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 Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates versus UNION OF INDIA & ANR. ..... Respondent Through: Mr Jasmeet Singh, CGSC, Mr Srivats Kaushal, Advocates + W.P.(C) 146/2017 & CM No. 721/2017 KESORAM RAYON ...Petitioner Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates. versus 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. 722/2017GUJARAT ALKALIES & CHEMICALS LTD ...Petitioner Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates. versus THE DESIGNATED AUTHORITY &ORS ...Respondents Through: Mr. Kirtiman Singh, CGSC with Mr.Waize Ali Noor & Mr. Prateek Dhanda, Advocates. + W.P.(C) 247/2017 & CM No. 1194/2017GRASIM INDUSTRIES LTD. ...Petitioner Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. ...Petitioner Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates. versus 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. 722/2017GUJARAT ALKALIES & CHEMICALS LTD ...Petitioner Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates. versus THE DESIGNATED AUTHORITY &ORS ...Respondents Through: Mr. Kirtiman Singh, CGSC with Mr.Waize Ali Noor & Mr. Prateek Dhanda, Advocates. + W.P.(C) 247/2017 & CM No. 1194/2017GRASIM INDUSTRIES LTD. ...Petitioner Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates. versus THE DESIGNATED AUTHORITY &ORS. ...Respondents 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 Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates versus THE DESIGNATED AUTHORITY & ORS ...Respondents 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 Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates. versus THE DESIGNATED AUTHORITY & ORS ...Respondents Through: Mr. P. Bhardwaj, CGSC for the UOI with Mr Satya Prakash Singh, Advocate + W.P.(C) 1847/2017& CM Nos. 8092/2017 & 24787/2017VVF (INDIA) LIMITED ...Petitioner Through: Mr. Sandeep Sethi, Senior Advocate with Mr. Rajesh Sharma, Ms. Rita Jha and Ms. Shreya Dahiya, Advocates. versus THE DIRECTOR GENERAL, OF SAFEGUARDS AND ORS ...Respondents Through: Mr Neeraj Jain, Advocate for UOI . CORAM:JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH % O R D E R16.08.2017 1. Arguments heard in part. 2. For further arguments, list on 24[th] August, 2017, at 2.15 pm. S.MURALIDHAR, J AUGUST 16, 2017 rd PRATHIBA M. SINGH, J