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        Case ID :
        Income Tax

        Expenditure on development of web site with a view to...

        Website Development Costs for Client Information Are Revenue Expenditures, Not Capital, Despite Long-Term Benefits.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Expenditure on development of web site with a view to disseminate information about assessee’s business activities amongst its clients is revenue expenditure even though resulting in enduring benefit. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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