https://www.taxtmi.com/caselaws?id=353342 The Tribunal upheld the CIT(A)'s decisions on all three issues, determining that technology upgradation expenses, software expenses, and optical fibre expenses were revenue in nature and essential for the business's operations without creating any enduring benefit. The appeal by the revenue was dismissed. en-us Wed, 06 Dec 2017 00:00:00 +0530 Tue, 02 Jan 2018 09:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353342 The Tribunal upheld the CIT(A)'s decisions on all three issues, determining that technology upgradation expenses, software expenses, and optical fibre expenses were revenue in nature and essential for the business's operations without creating any enduring benefit. The appeal by the revenue was dismissed. Case-Laws Income Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353342