Supreme Court on technological advancements in Oracle Software India Ltd. 320 ITR 546(SC) “………Technological advancement in computer science makes knowledge as of today obsolete tomorrow. We need to move with the times.[Para 7]………………………….. “…………..The Department needs to take into account the ground realities of the business and sometimes over-simplified tests create confusion, particularly, in modern times when technology grows each day[Para 11]…………………..”