https://www.taxtmi.com/caselaws?id=177641 Addition disallowing expenditure on purchase of computer software was treated under the revenue versus capital distinction, with appellate fora finding the expenditure to be allowable (i.e., not exigible as a capital addition), and the disallowance deleted accordingly; this resulted in the revenue's challenges being negatived, while one question was not entertained on account of the smallness of the amount involved, producing no further relief to the revenue. The operative effect is deletion of the addition and confirmation of deductibility on the facts, subject to non-entertainment of a separate challenge due to immaterial amount. en-us Sat, 21 Jun 2014 00:00:00 +0530 Tue, 27 Jan 2026 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177641 Addition disallowing expenditure on purchase of computer software was treated under the revenue versus capital distinction, with appellate fora finding the expenditure to be allowable (i.e., not exigible as a capital addition), and the disallowance deleted accordingly; this resulted in the revenue's challenges being negatived, while one question was not entertained on account of the smallness of the amount involved, producing no further relief to the revenue. The operative effect is deletion of the addition and confirmation of deductibility on the facts, subject to non-entertainment of a separate challenge due to immaterial amount. Case-Laws Income Tax Sat, 21 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177641