2013 (12) TMI 309

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....deration.          "(a) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that the provisions made are on account of ascertained liabilities ?       (b) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that software development....

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....wed those which were made on the basis of the estimates. Since the finding of the Tribunal is essentially a finding of fact, we see no reason to entertain question (a) as proposed. In so far as question (b) is concerned, the Tribunal has held that the expenses incurred on account of software development was in the nature of software maintenance expenses, i.e., in the nature of annual maintenance ....