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2011 (2) TMI 143 - HC - Income TaxDisallowance - Revenue or capital expenditure - Expenditure on road repair - the road was existing in the premises and since the same was not conducive to use in a way it was desired, certain repairs were required to be carried out - the expenses incurred thereon held to be revenue in nature. Expenditure on customising the software - the same to be revenue in nature as the amount was paid for customising the software according to new requirement whereby only a modification of the existing software was brought about and the amount was not spent for acquisitioning of the new software Claim of bad debts - the cheque which was issued by the party was dishonoured and it was recorded that the amount was not recoverable by the assessee - claim of bad debts allowed. - Appeal of revenue dismissed.
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