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2013 (7) TMI 738 - HC - Income TaxCapital expenditure or Revenue expenditure - Expenditure of software support and maintenance - Tribunal held expenditure as Revenue expenditure - Held that:- These services, thus essentially were in the nature of maintenance and support services providing essentially backup to the assessee, who had procured software for its purpose. These services, thus essentially did not give any fresh or new benefit in the nature of a software to be used by the assessee in the course of the business but were more in the nature of technical support and maintenance of the existing software and hardware - following decision of COMMISSIONER OF INCOME TAX Versus M/S ASAHI INDIA SAFETY GLASS LTD. [2011 (11) TMI 2 - DELHI HIGH COURT] - Decided against Revenue.
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