{"id":67096,"date":"2011-11-04T00:00:00","date_gmt":"2011-11-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-amway-india-enterprises-on-4-november-2011"},"modified":"2018-02-21T12:26:16","modified_gmt":"2018-02-21T06:56:16","slug":"commissioner-of-income-tax-vs-ms-amway-india-enterprises-on-4-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-amway-india-enterprises-on-4-november-2011","title":{"rendered":"Commissioner Of Income Tax vs M\/S Amway India Enterprises on 4 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs M\/S Amway India Enterprises on 4 November, 2011<\/div>\n<div class=\"doc_author\">Author: Rajiv Shakdher<\/div>\n<pre>*                     THE HIGH COURT OF DELHI AT NEW DELHI\n\n                                              Judgment reserved on: 13.09.2011\n%                                             Judgment delivered on: 04.11.2011\n\n+                                   ITA No. 484\/2011\n\n\nCOMMISSIONER OF INCOME TAX                                ...... APPELLANT\n\n\n                                         Vs\n\n\nM\/S AMWAY INDIA ENTERPRISES                               ..... RESPONDENT<\/pre>\n<p>Advocates who appeared in this case:<br \/>\nFor the Appellant: Mr Abhishek Maratha and Ms. Anshul Sharma<br \/>\nFor the Respondent: Mr M.S. Syali, Sr. Advocate with Ms Mahua Kalra, Ms.<br \/>\n                    Husnal Syali and Mr. Rahul Sateeja<\/p>\n<p>CORAM :-\n<\/p>\n<p>HON&#8217;BLE MR JUSTICE SANJAY KISHAN KAUL<br \/>\nHON&#8217;BLE MR JUSTICE RAJIV SHAKDHER<\/p>\n<p>1.       Whether the Reporters of local papers may<br \/>\n         be allowed to see the judgment ?\n<\/p>\n<p>2.       To be referred to Reporters or not ?\n<\/p>\n<p>3.       Whether the judgment should be reported<br \/>\n         in the Digest ?\n<\/p>\n<p>RAJIV SHAKDHER, J<\/p>\n<p>1.       The captioned appeal pertains to the assessment year<\/p>\n<p>2003-2004.           In this appeal, the following issues arise for<\/p>\n<p>consideration :-\n<\/p>\n<blockquote><p>        (i).    Whether expenses incurred by the assessee in the<br \/>\n                sum of Rs.13,55,597\/- on purchase of software<br \/>\n                application were in the nature of capital expenses.\n<\/p><\/blockquote>\n<blockquote><p>        (ii).   Whether      expenses      incurred       in   the   sum       of<br \/>\n                Rs.1,47,71,172\/-      incurred       on    improvement         of<\/p>\n<p><span class=\"hidden_text\">ITA 484\/2011                                                           Page 1 of 3<\/span><br \/>\n                  leasehold premises were in the nature of capital<br \/>\n                 expenditure?     If so, whether the Income Tax<br \/>\n                 Appellate Tribunal (in short, the \u201eTribunal\u201f) erred in<br \/>\n                 remanding the matter to the Assessing Officer for<br \/>\n                 verification of the expenses incurred.\n<\/p><\/blockquote>\n<p>2.       In so far as Issue no.(i) is concerned, we have noticed that<\/p>\n<p>an expenditure of Rs.13,55,597\/-           was incurred on account of<\/p>\n<p>software license purchased.\n<\/p>\n<p>3.       The Tribunal remanded this issue for decision by the<\/p>\n<p>Assessing Officer in terms of the judgment of the Special Bench. In<\/p>\n<p>our opinion, the matter now stands concluded by our judgment in<\/p>\n<p>the case of Commissioner of Income Tax Vs M\/s Asahi India Safety<\/p>\n<p>Glass Ltd. in ITA Nos. 1110\/2006 &amp; 1111\/2006.<\/p>\n<p>4.       As regards Issue no.(ii), the expenses incurred towards<\/p>\n<p>improvement of leasehold premises which were situated at<\/p>\n<p>Mumbai, Calcutta (now Kolkata) and Bangalore were incurred on<\/p>\n<p>the following items :-\n<\/p>\n<blockquote><p>         &#8220;flooring work, false ceiling, erection of temporary<br \/>\n         partition, painting work and change of sanitary fittings,<br \/>\n         etc.&#8221;\n<\/p><\/blockquote>\n<p>5.       We find even this issue is covered by our judgment in the<\/p>\n<p>case of Commissioner Of Income Tax                Vs      M\/s Amway India<\/p>\n<p>Enterprises in ITA Nos. 1344\/2009 and 1363\/2009.<\/p>\n<p><span class=\"hidden_text\">ITA 484\/2011                                                    Page 2 of 3<\/span>\n<\/p>\n<p> 6.       In view of the above, no question of law arise for our<\/p>\n<p>consideration and accordingly, the appeal is dismissed.       There<\/p>\n<p>shall, however, be no orders as to costs.<\/p>\n<p>                                            RAJIV SHAKDHER, J<\/p>\n<p>                                        SANJAY KISHAN KAUL,J<br \/>\nNOVEMBER 04, 2011<br \/>\nyg<\/p>\n<p><span class=\"hidden_text\">ITA 484\/2011                                             Page 3 of 3<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs M\/S Amway India Enterprises on 4 November, 2011 Author: Rajiv Shakdher * THE HIGH COURT OF DELHI AT NEW DELHI Judgment reserved on: 13.09.2011 % Judgment delivered on: 04.11.2011 + ITA No. 484\/2011 COMMISSIONER OF INCOME TAX &#8230;&#8230; APPELLANT Vs M\/S AMWAY INDIA ENTERPRISES &#8230;.. RESPONDENT Advocates [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-67096","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs M\/S Amway India Enterprises on 4 November, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-amway-india-enterprises-on-4-november-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs M\/S Amway India Enterprises on 4 November, 2011 - Free Judgements of Supreme Court &amp; 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