Case Law Details
Case Name : ACIT Vs First Advantage Pvt. Ltd. (ITAT Mumbai)
Appeal Number : ITA no. 1380/Mum./2024
Date of Judgement/Order : 16/08/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Mumbai
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ACIT Vs First Advantage Pvt. Ltd. (ITAT Mumbai)
ITAT Mumbai held that software license expenditure incurred for carrying out the routine operations is revenue in nature. Hence, disallowing the same by treating it as capital unjustified. Thus, disallowance deleted.
Facts- Assessee is a private limited company enga
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