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2001 (8) TMI 279 - ITAT CHANDIGARH-B
Extract:
.......y for which softwares are needed like raw material in use for manufacturing. Accordingly, keeping in view the ratio of the decision in the case of Alembic Chemicals Works Co. Ltd., we are of the opinion that software expenses are purely of revenue nature and are directed to be allowed as a deduction. 13. In the result, the appeal is partly allowed.