2009 (5) TMI 841

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.... assessment year 2003-04. Ground No. 2 was not pressed by learned counsel for the assessee at the time of hearing ; therefore, the same is dismissed as not pressed. Ground No. 3 is against upholding the disallowance of Rs. 25,100 attributable to web-site expenses and software development charges, holding the same to be expenses of capital nature. The assessee had shown expenditure on doma....

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....owed as these are revenue in nature. The second issue relates to upholding the disallowance of tele-connection charges claimed at Rs. 38,500 treated as capital expenditure. The assessee paid a sum of Rs. 24,500 for handsets and claimed it as revenue in nature. The assessee also paid a sum of Rs. 14,000 to M/s. Reliance Infocomm Ltd. for talk time charges under the Dhirubhai Ambani Pioneer Of....

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....payment is followed by installation of the telephone in the same accounting year, there may not be any difficulty in claiming the deduction in that year. But in case the telephone is installed in a year subsequent to the year in which the payment is made, which may well happen, the amount, it is apprehended, may be treated only as an advance, and, therefore, may not be considered eligible for dedu....