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TMI Blog2017 (12) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been held that the expenditure of maintenance, backup and support services to the existing hardware and software is revenue in nature. The court, in the above decision, has held that these services were essentially in the nature of maintenance and support services providing essentially backup to the assessee, who had procured software for its purpose. These services, thus essentially, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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 to be a substantial question of law: Whether the Appellate Tribunal has erred in law and on facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Standing Counsel for the appellant assailed the impugned order by submitting that the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 the case of N.J. India Invest Private Limited , 2015 taxmann.com 78, wherein it has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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