Case Law Details
Case Name : CIT Vs. Raychem RPG Ltd (Bombay High Court)
Appeal Number : Income Tax Appeal No. 4176 of 2009
Date of Judgement/Order : 04/07/2011
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
CIT Vs. Raychem RPG Ltd (Bombay High Court)- When we apply this functional test suggested by the Special Bench of the Tribunal, we find that impugned software does not form part of the profit making apparatus of the assessee and hence the same is to be disallowed a revenue expenditure. We hold so Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.