The assessee had claimed expenditure incurred on software in the earlier assessment year as revenue expenditure. The AO treated it as capital expenditure and granted statutory depreciation at 25 per cent. The assessee claimed depreciation on the opening WDV. The CIT(A) refused to entertain the claim for the current year on the ground that the assessee had not accepted the Department’s stand in the matter for the earlier year and could not in the same breath claim depreciation on such disputed item of expenditure in the subsequent year. Tribunal held that, Held, that the assessee had challenged the decision of the AO in earlier year and the appeal was pending. If so, in case the assessee’s claim was allowed, its claim on this issue would become infructuous. (AY.  2012-13)