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Expenditure on ‘Application Software’ is revenue – Delhi HC
Case Law Details
- Case Name
- CIT Vs. Asahi India Safety Glass Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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CIT Vs. Asahi India Safety Glass Ltd. (Delhi High Court)- Software is nothing but another word for computer programmes, i.e., instructions, that make the hardware work. Software is broadly of two types, i.e., the systems software, which is also known as the operating system which controls the working of the computer; while the other being applications such as word processing programs, spread sheets and data base which perform the tasks for which people use computers.
Besides these there are two other categories of software, these being: network software and language softwar...
