Expenditure on development of web site with a view to ...

Website Development Costs for Client Information Are Revenue Expenditures, Not Capital, Despite Long-Term Benefits.

September 12, 2013

Case Laws Income Tax AT

Expenditure on development of web site with a view to disseminate information about assessee’s business activities amongst its clients is revenue expenditure even though resulting in enduring benefit. - AT

View Source

← Previous Next →

Expenditure on development of web site with a view to ...

Website Development Costs for Client Information Are Revenue Expenditures, Not Capital, Despite Long-Term Benefits.

September 12, 2013

Case Laws Income Tax AT

You may also like:

Research and Development expenditure i.e. G.E.Linear Development Expenditure, Eaton Project Development - the expenditure did not reflect that any new capital asset had...

The key issue relates to the classification of the cost of silt as capital or revenue expenditure. The Assessing Officer (AO) treated it as capital expenditure and...

Online Information and Database Access or Retrieval (OIDAR) services are not applicable to Search Engine Optimization (SEO) services provided by the appellant, which...

Development of software - a revenue expenditure or capital expenditure? - only a revenue expenditure - HC

Bond issue expenses - Capital or revenue in nature - held as revenue expenditure - AT

Capital expenditure or revenue expenditure - the expenditure incurred in regaining this profit company unit is in the nature of a capital expenditure and not the revenue...

Revenue or capital expenditure – software development expenditure – Assessee had treated the expenditure as a deferred revenue expenditure in the books of account and...

Revenue or capital expenditure - current repairs u/s 31 - overhead expenditure on construction - deductionallowed - AT

Product development cost as revenue expenditure - dyes brought an advantage of an enduring nature to the assessee - not allowed as revenue expenditure - to be...

Revenue expenditure versus capital expenditure - expenditure incurred on ERP Software – allowed as revenue expenditure - AT

Product Design Development expenditure - revenue or capital expenditure - not incurred for development of a new product or new line of business - The expenditure...

Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.

Website development charges, a capital expenditure or revenue - Websites enable companies to do what the printed brochures did but, in a much more efficient manner as...

Nature of expenses - Litigation expenses - Revenue or capital expenditure - In the present facts, since assessee has no interest in the ownership of the asset but he is...

Disallowance of expenditure as capital expenditure being 25% of royalty amount paid - it cannot be said that the Sweden Company had relinquished its command over the...

Quick Updates: