The matter was restored back to file of CIT(A) on the premise that the assessee had reimbursed the expenses, and had not examined the nature of software acquired by the assessee, as the agreement and other material were not on record. (A.Y. 2008-09 and 2009-10) ACIT v. First Advantage (P.) Ltd. (2012) 52 SOT 406 (Mum.)(Trib.) 372.