There are many reasons to consider upgrading the current Oracle E-Business Suite version.
For example:
Upgrading may provide access to new functionality and software applications that can help keep your organization well positioned to meet your business objectives through leveraging the latest technology
In an increasingly rigorous regulatory compliance environment, upgrading may facilitate compliance at a lower cost through retiring customizations and deploying standard processes across your organization
Upgrading allows you to leverage the latest performance and usability enhancements, enabling you to increase the efficiency of your applications utilization and your business
You may need to upgrade to remain eligible for the highest levels of product support
You may need to upgrade to remain eligible for tax and regulatory updates for your applications