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![Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order] Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Motorola-Software-Expenses-ITAT-Treats-Software-Expenses-Taxscan-1.jpg)
Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to Motorola Solutions by holding that software expenses incurred...



![Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order] Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Income-Tax-Appellate-Tribunal.jpg)
![District Magistrate Failed to Collect TCS: ITAT Condones 350-Day Delay Despite Non-Representation of DMs AR [Read Order] District Magistrate Failed to Collect TCS: ITAT Condones 350-Day Delay Despite Non-Representation of DMs AR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/District-Magistrate-District-Magistrate-Failed-to-Collect-TCS-TCS-taxscan.jpg)

![No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order] No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Notice-Income-Tax-Act-Assessee-shall-be-treated-as-Void-Ab-Initio-Void-Ab-Initio-ITAT-Taxscan.jpg)
![Relief to Jindal Saw, Income Tax not Applicable on Incentives Received as Excise Duty Refund, Sales Tax Remission, Sales/VAT Input Tax Refund: ITAT [Read Order] Relief to Jindal Saw, Income Tax not Applicable on Incentives Received as Excise Duty Refund, Sales Tax Remission, Sales/VAT Input Tax Refund: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-to-Jindal-Saw-Income-Tax-Applicable-Incentives-Received-Excise-Duty-Refund-Sales-Tax-Remission-Sales-VAT-Input-Tax-Refund-ITAT-TAXSCAN.jpg)
![AMP Expenses Not Separate International Transaction: Delhi HC Upholds ITAT Decision [Read Order] AMP Expenses Not Separate International Transaction: Delhi HC Upholds ITAT Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/AMP-Expenses-Separate-International-Transaction-Delhi-HC-ITAT-Decision-TAXSCAN.jpg)
![Interest Income Earned During Plant Setup Treated as Capital: ITAT Upholds CIT(A)s Decision to Delete Addition [Read Order] Interest Income Earned During Plant Setup Treated as Capital: ITAT Upholds CIT(A)s Decision to Delete Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/power-plant.jpg)
![ITAT Restores Cash Deposit Addition to AO for Fresh Examination after Assessee clarifies Bank Account Ownership [Read Order] ITAT Restores Cash Deposit Addition to AO for Fresh Examination after Assessee clarifies Bank Account Ownership [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/cash-deposit-itat-taxscan.jpg)
![Disallowance u/s 56(2)(viib) Invalid Despite Evidence of Creditworthiness: ITAT upholds CIT(A) Order [Read Order] Disallowance u/s 56(2)(viib) Invalid Despite Evidence of Creditworthiness: ITAT upholds CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Disallowance-not-applicable-Payment-Account-Payee-Cheque-Account-Payee-DD-ITAT-TAXSCAN.jpg)
![“Cash Deposits Only results in ‘Reason to Suspect’, Not ‘Reason to Believe’”: ITAT Quashes Reassessment Proceedings for 2 AYs [Read Order] “Cash Deposits Only results in ‘Reason to Suspect’, Not ‘Reason to Believe’”: ITAT Quashes Reassessment Proceedings for 2 AYs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/reassessment-proceedings.jpg)
![No Incriminating Evidence in Search Proceedings: ITAT Quashes Assessment Order [Read Order] No Incriminating Evidence in Search Proceedings: ITAT Quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/No-Incriminating-Evidence-Incriminating-Evidence-Incriminating-Evidence-in-Search-Proceedings-taxscan.jpg)