https://www.taxtmi.com/caselaws?id=4214 Software expenditure on MS Office was treated as revenue, not capital, because the software was not customised for the assessee and required frequent technological upgradation. In those circumstances, the outlay did not create an asset of enduring nature. The Tribunal's finding that the expenditure was not capital in nature was upheld, and no substantial question of law arose. en-us Tue, 10 Jul 2007 00:00:00 +0530 Tue, 20 Sep 2011 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4214 Software expenditure on MS Office was treated as revenue, not capital, because the software was not customised for the assessee and required frequent technological upgradation. In those circumstances, the outlay did not create an asset of enduring nature. The Tribunal's finding that the expenditure was not capital in nature was upheld, and no substantial question of law arose. Case-Laws Income Tax Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4214