MS Office software License Purchase Expense is Revenue Expense

M/s ILink Multi tech Solutions Pvt. Ltd. Vs. DCIT (ITAT Chennai) It is not in dispute that the assessee purchased MS Office software and used the same in its business. By purchasing MS Office software, the assessee has not become owner of the software. The ownership of MS Office software remained with Microsoft company. The assessee has to necessarily renew the license periodically for using the same in the business. Merely because the assessee is using MS Office software as operating software in its system, it does not mean that MS Office software is the capital asset in the hands of the asse...