https://www.taxtmi.com/highlights?id=6185 Software license fees - Software will help the assessee in increasing the efficiency but the same cannot be treated as forming part of profit making apparatus of the assessee company and, therefore, the expenditure on this software cannot be treated as capital expenditure. - AT en-us Mon, 10 Dec 2012 08:13:49 +0530 Mon, 10 Dec 2012 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6185 Software license fees - Software will help the assessee in increasing the efficiency but the same cannot be treated as forming part of profit making apparatus of the assessee company and, therefore, the expenditure on this software cannot be treated as capital expenditure. - AT Highlights Income Tax Mon, 10 Dec 2012 08:13:49 +0530 https://www.taxtmi.com/highlights?id=6185