The payments were made for the purpose of improvement of the ...

Software Upgrade Costs After Merger for Oracle Reporting Classified as Revenue Expenditure.

July 6, 2017

Case Laws Income Tax AT

The payments were made for the purpose of improvement of the software consequent upon merger of other companies, which was necessitated to generate some reports in oracle application. Any expenditure incurred for the purpose of improvement of software or purchase of software that expenditure should be treated as revenue expenditure

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The payments were made for the purpose of improvement of the ...

Software Upgrade Costs After Merger for Oracle Reporting Classified as Revenue Expenditure.

July 6, 2017

Case Laws Income Tax AT

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