Tribunal held that there is a specific direction given by the Tribunal for considering the nature of software expenses of Rs. 1.10 crore as capital or revenue in the light of Special Bench decision in Amway India Enterprises v. Dy.CIT  (.2008) 111 ITD 112 (SB) (Delhi) (Trib.) . This exercise entails going through all the bills and then examining the period during which their benefit would run. This could have been done by the AO only after going through the bills depicting the nature of expenses, which were not filed by the assessee. The ld. AR contended that roughly 60% of the bills were furnished to the AO in the original proceedings. This clearly proves that the assessee did not furnish complete details of software expenses. We fail to appreciate as to how the AO could have determined the nature of software expenses, being capital or revenue, without going through the relevant bills. In the given situation, we are of the considered view that it would be in the fitness of things if the impugned order is set aside and the matter is remitted to the AO for examining this issue afresh. It is made clear that the assessee will be duty bound to submit any detail as called for by the AO in this regard. If the assessee again fails to produce such bills/details, the AO will be entitled to draw adverse inference against the assessee. (AY.2007-08)