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<h1>Delhi HC dismisses case, Tribunal's decision on revenue expenditure upheld</h1> <h3>CIT Versus Sumitomo Corporation India</h3> The Delhi HC dismissed the case as no substantial question of law arose for consideration. The Tribunal's decision that the expenditure for updating the ... - The Delhi High Court dismissed the case where the Tribunal held that the expenditure incurred for updating the data processing system of the assessee-company is a revenue expenditure. No substantial question of law arises for consideration.