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    <description>The appeal was partly allowed for statistical purposes. The Tribunal set aside the matter of disallowance of Rs. 15,08,000 for verification and allowed the software expenses of Rs. 1,82,300 as revenue expenditure. However, the disallowance of Rs. 25,000 towards factory expenses was upheld as capital expenditure. The order was pronounced on May 18, 2016.</description>
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      <link>https://www.taxtmi.com/caselaws?id=329658</link>
      <description>The appeal was partly allowed for statistical purposes. The Tribunal set aside the matter of disallowance of Rs. 15,08,000 for verification and allowed the software expenses of Rs. 1,82,300 as revenue expenditure. However, the disallowance of Rs. 25,000 towards factory expenses was upheld as capital expenditure. The order was pronounced on May 18, 2016.</description>
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