TMI Blog2007 (7) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... to upgrade the software on a regular basis it cannot be said that the software was of an enduring nature - no error committed by the Tribunal in taking the view that expenditure incurred are not capital expenditure - 560 of 2007 - - - Dated:- 10-7-2007 - MADAN B. LOKUR and V.B. GUPTA JJ. JUDGMENT 1. CM No.8353/2007 (Exemption) Allowed, subject to all just exceptions. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessee and it is common knowledge that this software requires regular upgradation. 6. We can understand that where customised software is prepared, then it could be of an enduring nature, but in this case MS Office is not customised software and it cannot be said that the software does not require frequent upgradation. 7. We are of the view that there is no error committed by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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