2024 (7) TMI 516

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..... ue or capital expenditure - HELD THAT:- As relying on passed by this Court [ 2024 (5) TMI 712 - SC ORDER] , this Special Leave Petition also stands dismissed as held Assessee has incurred expenditure in these two years to develop a software but due to change in technology, it had to abandoned the product, it had lost money spent on this product. The product having been abandoned, the Assessee shal .....

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