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2019 (7) TMI 644

..... ommissioner of Income Tax-2 v. Connaught Plaza Restaurant (P) Ltd. [2016 (9) TMI 1485 - DELHI HIGH COURT] . Consequently, no question is framed in this regard. Disallowance of the expense incurred in Software development and upgradation - capital or revenue expenses - HELD THAT:- ITAT rightly upheld the order of the CIT (A) treating the expenditure as revenue in nature and allowed it as such. Cons .....

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..... he decision of this Court dated 20th September, 2016 in ITA No.542/2016 (Principal Commissioner of Income Tax-2 v. Connaught Plaza Restaurant (P) Ltd.) Consequently, no question is framed in this regard. 4. The other issue concerns the ITAT upholding the decision of the CIT (A) in deleting the disallowance of the expense incurred in Software development and upgradation. The ITAT rightly upheld the .....

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