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2017 (4) TMI 163 - ITAT KOLKATAAddition on account of website development expenses - revenue or capital expenditure - Held that:- The issue involved in this appeal of the Revenue is squarely covered in favour of the assessee, inter alia, by the decision of the hon'ble Supreme Court in the case of Alembic Chemical Works Co. Ltd. v. CIT [1989 (3) TMI 5 - SUPREME Court] wherein it was held that the expenditure incurred by the assessee on website development was of a revenue nature and not of a capital nature. It was held that although the website might provide an enduring benefit to an assessee, the intended purpose behind the website was not to create an asset but only to provide a means for disseminating the information about the assessee. - Decided against revenue
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