https://www.taxtmi.com/caselaws?id=333528 The Court determined that professional fees paid for implementing the SAP program were revenue expenditure, not capital, as the respondent did not acquire the software but paid for services. The Tribunal held that the expenditure enhanced operational efficiency without creating enduring benefits, thus dismissing the Revenue's appeal. The Court emphasized that technological expenses could be revenue in nature, particularly in cases where no technology purchase occurred, ultimately leading to the dismissal of both appeals without costs. en-us Wed, 05 Oct 2016 00:00:00 +0530 Mon, 17 Oct 2016 09:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333528 The Court determined that professional fees paid for implementing the SAP program were revenue expenditure, not capital, as the respondent did not acquire the software but paid for services. The Tribunal held that the expenditure enhanced operational efficiency without creating enduring benefits, thus dismissing the Revenue's appeal. The Court emphasized that technological expenses could be revenue in nature, particularly in cases where no technology purchase occurred, ultimately leading to the dismissal of both appeals without costs. Case-Laws Income Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333528