P.D. Dinakaran, J.

The above tax case appeals are directed against the common order of the Income-tax Appellate Tribunal dated 30.8.2005 made in ITA Nos.793 to 795 and 1075/Mds/2002 and 536/Mds/2000 for the assessment years 1995-96 to 1997-98.

2. The Revenue is the appellant. For the assessment years 1995-96 to 1997-98, the Assessing Officer disallowed the assessees claim of expenditure incurred on software packages as revenue expenditure and for the assessment years 1995-96 and 1996-97, he disallowed the claim of expenditure incurred on construction of new compound wall removing the existing barbed wires as revenue expenditure. For the assessment year 1995-96, the Assessing Officer disallowed the claim of expenditure on replacement of UPS and for the assessment year 1996-97, he disallowed the claim of expenditure incurred on replacement of printer and treated the said expenditure as capital expenditure. Aggrieved by the same, the assessee preferred appeals before the Commissioner of income-tax (Appeals), who, partly allowed the appeals. Against the order of the Commissioner, both the assessee and the Revenue preferred appeals before the Income-tax Appellate Tribunal, wh