https://www.taxtmi.com/caselaws?id=353775 The Tribunal partially allowed the appeal related to the treatment of expenditure for MS Office software license, directing the Assessing Officer to treat it as revenue. However, the issues concerning diminution in value of investment in a subsidiary company and bad debts written off to a sister concern were remitted back to the Assessing Officer for re-examination based on certain considerations overlooked by the lower authorities. en-us Thu, 28 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 21:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353775 The Tribunal partially allowed the appeal related to the treatment of expenditure for MS Office software license, directing the Assessing Officer to treat it as revenue. However, the issues concerning diminution in value of investment in a subsidiary company and bad debts written off to a sister concern were remitted back to the Assessing Officer for re-examination based on certain considerations overlooked by the lower authorities. Case-Laws Income Tax Thu, 28 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353775