Expenditure on ‘Application Software’ is revenue – Delhi HC

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.

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