The Chief Commissioner Of Income-Tax vs M/S O.K. Play India Ltd on 25 February, 2011
1.3. We have heard both the sides. In the paper book, the assessee had
furnished a list of the account of the software purchased during the year.
Having heard the submissions of both the sides and on due consideration
of the facts of the case, we are of the considered view that this issue is
covered by an order of the Hon'ble Punjab and Haryana High Court
rendered in the case of CIT Vs. O.K. Play India Ltd. reported in
(2012) 206 Taxman 57 (Punj. & Har.) / (2012) 346 ITR 57 (Punj.
&Haryana), wherein it was held as under: