Allowing the appeal of the assessee the Court held that ,nature of articles acquired were licences to use software which did not confer any enduring right on assessee. Moreover, assessee’s objective was not to carry on software business, rather it used computer software as a tool to maximize its performance and streamline its efficiency .Accordingly expenditure incurred by assessee on acquiring licences to use software which did not confer any enduring benefit on assessee, hence allowable as revenue expenditure .