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2006 (11) TMI 651 - AT - Income TaxExtract: .......bunal are taking consistent view that where software are in the nature of license and not in the nature of new softwares, then those expenses have to be treated as revenue in nature. In view of these facts and the circumstances, we confirm the order of the CIT(A) on this issue also. 7. In the result, the appeal filed by the Department is dismissed.
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