Expenditure incurred on Antivirus software and switches treated ...
Income Tax
February 5, 2016
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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