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2019 (8) TMI 1803 - HC - Income TaxNature of expenses - acquisition of computer software - revenue or capital expenditure - HELD THAT:- It is an admitted position between the parties that this issue was urged by Revenue in Principal Commissioner of Income Tax-2 vs. M/s.Tata AIG General Insurance Co.Ltd [2019 (8) TMI 1800 - BOMBAY HIGH COURT] . This Court by an order in respect of the same Respondent-assessee, did not entertain the above identical questions. Therefore for the reasons above this question does not give rise to any substantial question of law. Thus not entertained. TDS u/s 194D - payment of reinsurance commission - Revenue in its own case appeals had not raised any grievance with regard to the order of the Tribunal to the extent it holds that no tax is deductable u/s194D of the Act in respect of payment of reinsurance commission - HELD THAT:- Revenue has accepted the impugned order of the Tribunal so far as the above issue is concerned. Therefore, this question does not give rise to any substantial question of law, particularly, in the absence of any change in facts and law being pointed out to us or any other feature which would warrant that this appeal to be prosecuted by the Revenue. No substantial questions of law Appeal admitted on substantial questions of law framed as Question Nos.(ii), (iii), (iv), (v).
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