2017 (12) TMI 1127

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....E MS.JUSTICE HARSHA DEVANI) 1. The appellant revenue by this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), has called in question the order dated 28th June, 2017 made by the Income Tax Appellate Tribunal, Ahmedabad Bench "A", Ahmedabad (hereinafter referred to as "the Tribunal") in ITA No.1174/Ahd/2014, by proposing the following question, stated ....

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...., however, was of the opinion that the same were capital in nature and, accordingly, treated the same as capital expenditure and allowed depreciation thereon. 4. The assessee carried the matter in appeal before the Commissioner (Appeals), who dismissed the said appeal. The assessee carried the matter in further appeal before the Tribunal, and succeeded. 5. Mrs. Mauna Bhatt, learned Senior St....

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....r (Appeals), the assessee had contended that the expenses did not relate to the new software development expenses but included maintenance and upgradation charges as evident from the ledger account. That the same were recurring expenses and no new asset of enduring benefit was obtained from the said expenses. 7. The Tribunal in the impugned order has followed the decision of this High Court in ....