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| The Tax Publishers2020 TaxPub(DT) 2964 (Bom-HC) : (2020) 423 ITR 0536 INCOME TAX ACT, 1961
Section 37(1)
Computer software expenses paid on the basis of actual use of software and not for acquisition of software could not be treated as of capital in nature.
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Capital or revenue expenditure - Computer software expenses - Payment on the basis of actual use of software and not for acquisition of software -
Assessee claimed deduction of computer software expenses. AO held the same to be of capital in nature.Held: Computer software expenses were paid on the basis of actual use of software and not for acquisition of software and hence, there was no question of treating the expenses as of capital in nature.
Supported by:Amway India Enterprises v. Dy. CIT (2008) 11 ITD (Trib-SB) 112 (Del) : 2008 TaxPub(DT) 1656 (Del-Trib).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10
INCOME TAX ACT, 1961
Section 37(1)
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