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2017 (12) TMI 1127 - HC - Income TaxSoftware development charges - nature of expenditure - revenue or capital expenditure - Held that:- Tribunal in the impugned order has followed the decision of this High Court in the case of N.J. India Invest Private Limited [2013 (7) TMI 738 - GUJARAT HIGH COURT] wherein it has been held that the expenditure of maintenance, backup and support services to the existing hardware and software is revenue in nature. The court, in the above decision, has held that these services were essentially 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 technical support and maintenance of the existing software and hardware. Thus, all that the Tribunal has done is that it has applied the decision of the jurisdictional High Court to the facts of the present case. In that view of the matter, it is not possible to state that the impugned order passed by the Tribunal gives rise to any question of law
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