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1. Media cost for import of software - Capital expenditure or revenue - Software used for duplication and licensing - expenses allowed as revenue expenditure - HC

2. Software expenses - revenue or capital expenditure - real intent and purpose - expenditure incurred by the assessee on software is allowable as revenue expenditure. - AT

3. Revenue or capital expenditure – software development expenditure – Assessee had treated the expenditure as a deferred revenue expenditure in the books of account and...

4. Expenditure on obtaining license for use of accounting software - revenue or capital expenditure - the assessee has not purchased the software but has purchased the...

5. Nature of expenses - purchasing software licenses - revenue or capital expenditure - Fine tuning business operations to enable the management to run its business...

6. Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.

7. Research and Development expenditure i.e. G.E.Linear Development Expenditure, Eaton Project Development - the expenditure did not reflect that any new capital asset had...

8. Software expenses - revenue v/s capital expenditure - software may be needed like raw material - computer software expenses were revenue in nature - HC

9. Expenditure of software stock and maintenance charges is required to be treated and / or considered as revenue expenditure and not as capital expenditure - HC

10. Software expenditure having enduring benefit of not more than a year is revenue expenditure

11. Capital expenditure or revenue expenditure - the expenditure incurred in regaining this profit company unit is in the nature of a capital expenditure and not the revenue...

12. Software expenses - capital expenditure OR revenue expenditure - software having more than 2 years life - CIT(A) has held that expenditure on software for billet heater...

13. Software expenses - revenue v/s capital - expenditure incurred are not capital expenditure as due to technological changes and the need to upgrade the software on a...

14. Revenue expenditure versus capital expenditure - expenditure incurred on ERP Software – allowed as revenue expenditure - AT

15. Nature of expenses - Disallowance of software expenditure by treating it as capital in nature - The assessee renders software development services and therefore the use...