https://www.taxtmi.com/caselaws?id=791486 Expenditure on software licences, database access, support services and periodic upgrades was treated as revenue expenditure because it did not result in acquisition of copyright, proprietary rights or any independent enduring capital asset; the payment was for efficient business operations, so the Revenue's challenge failed. The repeated addition of the same year-end provision was treated as capable of causing double disallowance, as the assessee had claimed prior disallowance or offer of the same item; the matter required limited factual verification before appropriate relief could be granted, resulting in remand on that issue. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791486 Expenditure on software licences, database access, support services and periodic upgrades was treated as revenue expenditure because it did not result in acquisition of copyright, proprietary rights or any independent enduring capital asset; the payment was for efficient business operations, so the Revenue's challenge failed. The repeated addition of the same year-end provision was treated as capable of causing double disallowance, as the assessee had claimed prior disallowance or offer of the same item; the matter required limited factual verification before appropriate relief could be granted, resulting in remand on that issue. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791486