https://www.taxtmi.com/caselaws?id=275043 The Court dismissed the Revenue's appeals, upholding the decisions of the CIT and ITAT on expenses for software and website development, as well as repair and maintenance. The Court accepted the Assessee's explanations for the expenses, determining them to be revenue expenditure. The issue of online membership subscription expense was left open for future consideration due to its tax effect and the resolution of the first two issues. en-us Mon, 14 Mar 2016 00:00:00 +0530 Sun, 16 Sep 2018 18:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275043 The Court dismissed the Revenue's appeals, upholding the decisions of the CIT and ITAT on expenses for software and website development, as well as repair and maintenance. The Court accepted the Assessee's explanations for the expenses, determining them to be revenue expenditure. The issue of online membership subscription expense was left open for future consideration due to its tax effect and the resolution of the first two issues. Case-Laws Income Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275043