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Expenditure on purchase of software is revenue expenditure
Case Law Details
- Case Name
- CIT Vs Amway India Enterprises (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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HIGH COURT OF DELHI
CIT v/s. Amway India Enterprises
IT APPEAL NOS. 1344 AND 1363 OF 2009
NOVEMBER 4, 2011
JUDGMENT
Rajiv Shakdher, J.
The captioned appeals pertain to the years 2001-2002 and 2002-2003. The said appeals involve two issues: The first issue being: the treatment to be accorded to expenditure incurred by the assessee on purchase of software applications. These applications being: MS Office Software, Anti Virus software, Lotus Notes Software and Message Exchange applications. The assessee in respect of these applications acquired a licence to use the said applic...
CIT v. Amway India Enterprises
IT APPEAL NOS. 1344 AND 1363 OF 2009
NOVEMBER 4, 2011
The Judgements are absolutely write, as appears from the above write up. Need full text of Judgement for study before Comments.
CA.S.C.PODDER , FCA
Kolkata
02/07/2012