https://www.taxtmi.com/caselaws?id=196183 The court ruled in favor of the assessee, allowing the software expenditure to be treated as revenue rather than capital expenditure. Additionally, the court held that the loss from the non-STP unit should be set off against profits of the STP unit after excluding profits under section 10A, contrary to the approach taken by the assessing officer. en-us Tue, 27 Dec 2011 00:00:00 +0530 Tue, 21 Nov 2017 12:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196183 The court ruled in favor of the assessee, allowing the software expenditure to be treated as revenue rather than capital expenditure. Additionally, the court held that the loss from the non-STP unit should be set off against profits of the STP unit after excluding profits under section 10A, contrary to the approach taken by the assessing officer. Case-Laws Income Tax Tue, 27 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196183