Network access charges are not software expenditure & are revenue in nature

 Network access charges are not software expenditure & are revenue in nature The assessee has made the payment for availing e-mail infrastructure, which is owned by the parent company. It is using this e-mail infrastructure facilities for communication between its employees and outside business partners. Such facilities of secured internet facilities facilitates the day-to-day business operation of the assessee and does not bring into existence any enduring benefit or creation of a new asset to the assessee.  It is not a capital software expenditure as held by the Assessing Officer even ...