The treatment of a particular expense or a provision in the ...
Software Expenses Classified as Revenue Expenditure: Accounting Records Do Not Determine Nature of Expense.
January 1, 2014
Case Laws Income Tax AT
The treatment of a particular expense or a provision in the books of account can never be conclusively determinative of the nature of the expense - The expenditure incurred by the assessee on account of software expenses was a revenue expenditure - AT
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