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2004 (7) TMI 287 - ITAT BOMBAY-J
Extract:
.......gy, it would be wrong to attribute a degree of durability to software items in this fast changing era of information technology. We do not find any infirmity in the order of the CIT(A) so as to call for our interference. We uphold the order of the CIT(A). This ground of the Revenue fails. 10. In the result, appeal filed by the Revenue is dismissed.