Software expense not giving enduring benefit is revenue in nature: ITAT Delhi

Motorola Solutions India Private Limited Vs ACIT (ITAT Delhi) ITAT Delhi held that software expense has not given any benefit of enduring nature and hence the same is not capital in nature. Accordingly, software expense allowed as revenue expenditure. Facts- Vide the present appeal, the appellant has mainly contested that CIT(A) has erred in disallowing expense incurred on acquiring computer software and treating the same as capital expenditure. It is contested that the computer software expense is to be allowed as revenue expenditure. Conclusion- Coordinate Bench has held that it cannot be sa...