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2016 (7) TMI 261 - AT - Income TaxDisallowance of e-connectivity charges - Held that:- Respectfully following the decisions of the Coordinate Bench in the Assessee’s own case for A.Y. 2004-05 and for A.Y. 2009-10 we hold that the e-connectivity charges incurred by the assessee are revenue in nature as they do not result either in the acquisition of software by the assessee or in any enduring benefit to the assessee - Decided in favour of assessee
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