Expenditures on procuring license for software and routine ...

Software License and Maintenance Costs Treated as Revenue Expenditures, Not Capital Expenditures, Due to Limited Use Rights Transfer.

September 5, 2018

Case Laws Income Tax HC

Expenditures on procuring license for software and routine maintenance - capital expenditure or revenue expenditure - The expression ‘license’ itself denotes transfer of limited use to the acquirer thereof and there is no contrary evidence which could demonstrate that title of the software had been transferred or shifted to the assessee.

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Expenditures on procuring license for software and routine ...

Software License and Maintenance Costs Treated as Revenue Expenditures, Not Capital Expenditures, Due to Limited Use Rights Transfer.

September 5, 2018

Case Laws Income Tax HC

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