Section 80JJA of the Income-Tax Act, 1961—Deduction—Deduction was rightly allowed by the CIT(A) as revenue expenditure as assessee had acquired no right or interest whatsoever in the EDA tools and had only a right to use the software and it is not the case of the revenue that the EDA tools was not connected to the business of the Assessee. - TEXAS INSTRUMENTS (INDIA)(P.) LTD. V/s ADDI. CIT - [2020] 183 ITD 007 (ITAT-BANGALORE)