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2011 (7) TMI 953 - BOMBAY HIGH COURT
Capital or revenue expenditure - Software expenditure - Deduction u/s 80HHC - Tribunal relying upon its order in the assessee's own case relating to asst. yr. 2001-02 held that the software expenditure was a revenue expenditure. The appeal filed by the Revenue for the asst. yr. 2001-02 has been dismissed for want of removal of office objections and thus the order passed by the Tribunal for the asst. yr. 2001-02 has attained finality - Held that: software expenditure was allowable as revenue expenditure - Decided in favor of the assessee