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    Software license fees - Software will help the assessee in...

    Software License Fees Enhance Efficiency, Not Capital Expenditure, Says Court.

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    Income TaxDecember 10, 2012Case LawsAT

    Software license fees - Software will help the assessee in increasing the efficiency but the same cannot be treated as forming part of profit making apparatus of the assessee company and, therefore, the expenditure on this software cannot be treated as capital expenditure. - AT

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