2019 (4) TMI 839 - SCH - Income Tax

Allowability of software expenditure - to be treated as a revenue expenditure OR capital expenditure - nature of the advantage in a commercial sense - HELD THAT - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petitions, stating that there was no reason to entertain them. Delay was condoned, and pending applications were disposed of. (2019 (4) TMI 839 - SC Order)