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Expenditure incurred on Antivirus software and switches treated as capital expenditure eligible for...

Expenditure incurred on Antivirus software and switches treated as capital expenditure eligible for depreciation @ 60% - there is no acquisition of any capital asset giving any advantage of enduring nature to the assessee, as these required periodical updation and constant improvement from time to time. - 100% expenditure allowed as revenue expense - AT .....

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