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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Nature of purchase of software - software purchased by assessee ...


Software Bought for Export by Assessee Not Deemed Capital Expenditure.

January 2, 2015

Case Laws     Income Tax     AT

Nature of purchase of software - software purchased by assessee for ultimate export either as embedded software or as part of project undertaken by it cannot be considered as capital expenditure - AT

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