Nature of expenditure - A.O. as well as the Ld. CIT(A) were erred in coming to the conclusion that...

Nature of expenditure - A.O. as well as the Ld. CIT(A) were erred in coming to the conclusion that expenditure incurred on developing new software platform is expected to give enduring benefit and one can recognise the intellectual property in the same to come to conclusion that expenditure incurred for development of new software platform is capital in nature. - Additions deleted - AT .....

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