Dismissing the appeal of the revenue the Court held that expenses incurred for upgradation of computers and to acquire software is held to be revenue expenditure. Followed CIT v. NCR Corporation Pvt. Ltd. (2020)15 ITR-OL 482 (Karn.)(HC) (AY.1998-99)
CIT (LTU) v. ABB Ltd. (2020)429 ITR 355 (Karn.)(HC)
S. 37(1) : Business expenditure-Capital or revenue-Expenses incurred for upgradation of computers and to acquire software-Held to be revenue expenditure.