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        Case ID :
        Income Tax

        Expenditure of software stock and maintenance charges is...

        Software Costs and Maintenance Fees Classified as Revenue, Not Capital, Expenditure.

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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 of software stock and maintenance charges is required to be treated and / or considered as revenue expenditure and not as capital expenditure - HC
                                Note: It is a system-generated summary and is for quick reference only.
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