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2008 (9) TMI 8 - HC - Income Tax
Whether expenses on development of website was capital expenditure – assessee, in travel business, indicates the various destinations and places for which it can arrange travel, hotel booking etc. for his clients - assessee’s clients can use the assessee’s website for the purposes of availing of the services provided by the assessee - just because a particular expenditure may result in an enduring benefit wouldn’t make such an expenditure of a capital nature – held these are revenue expenditure