Disallowance of software expenses - revenue or capital ...

Software Expenses Classified as Revenue Expenditure Due to Annual Use and No Enduring Benefit Under Agreement.

June 10, 2019

Case Laws Income Tax AT

Disallowance of software expenses - revenue or capital expenditure - payment was made for maintenance/hosting services not resulted in any enduring benefit and there was no acquisition of right in software as spelt out in Software Maintenance & Support Agreement - same services has been availed by the assessee in future years on annual basis and was not a one-time payment - revenue expenditure

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Disallowance of software expenses - revenue or capital ...

Software Expenses Classified as Revenue Expenditure Due to Annual Use and No Enduring Benefit Under Agreement.

June 10, 2019

Case Laws Income Tax AT

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