Expense on Microsoft EAS licence renewal of AXABS software: ITAT remands case back to CIT(A)

AXA Business Services Pvt. Ltd. Vs DCIT (ITAT Bangalore) We have considered the rival submissions. We find that despite all the details having been filed by the assessee before the CIT(Appeals), the CIT(Appeals) has not considered those submissions with regard to the sum disallowed by the AO, except the sum of Rs.81,52,209 which was incurred towards Microsoft EAS licence renewal of AXABS software. The claim made by the assessee in respect of remaining items of expenditure was that they were of similar nature in the form of licence and support services. This submission has not been dealt with b...