Assessee-company is  engaged in business of rendering customized internet advertising services for advertisers which could be used on desktop.  In order to develop its software, assessee had incurred certain expenditure. Assessing Officer treated said expenditure as capital in nature. Tribunal held allowable as revenue expenditure.  High Court held that since product developed by assessee had become obsolete due to rapid change in technology and assessee had abandoned further development of same, expenditure incurred by assessee was to be treated as revenue in nature. SLP of Revenue is dismissed. (AY. 2015-16,  2016-17)