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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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....