https://www.taxtmi.com/caselaws?id=178348 The Tribunal allowed the deduction of Rs. 2,09,290/- claimed for computer software expenses as revenue expenditure, directing the entire sum to be allowed as a deduction. Regarding the disallowance of bad debts amounting to Rs. 2,25,422/-, the Tribunal partially upheld the claim, remanding the issue to the AO for verification of quantification. The Tribunal also allowed the deduction of Rs. 1,11,720/- written off as bad debts in a related appeal. Ultimately, both appeals were partly allowed in the case. en-us Fri, 25 Feb 2011 00:00:00 +0530 Tue, 02 Feb 2016 18:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178348 The Tribunal allowed the deduction of Rs. 2,09,290/- claimed for computer software expenses as revenue expenditure, directing the entire sum to be allowed as a deduction. Regarding the disallowance of bad debts amounting to Rs. 2,25,422/-, the Tribunal partially upheld the claim, remanding the issue to the AO for verification of quantification. The Tribunal also allowed the deduction of Rs. 1,11,720/- written off as bad debts in a related appeal. Ultimately, both appeals were partly allowed in the case. Case-Laws Income Tax Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178348