Software expenses - revenue v/s capital - expenditure incurred ...

Software Upgrade Costs Not Capital Expenditures Due to Regular Updates, Lacking Enduring Nature.

March 20, 2013

Case Laws Income Tax HC

Software expenses - revenue v/s capital - expenditure incurred are not capital expenditure as due to technological changes and the need to upgrade the software on a regular basis it cannot be said that the software was of an enduring nature - HC

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Software expenses - revenue v/s capital - expenditure incurred ...

Software Upgrade Costs Not Capital Expenditures Due to Regular Updates, Lacking Enduring Nature.

March 20, 2013

Case Laws Income Tax HC

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