Antivirus Software and Switches: Capital Expenditure with 60% Depreciation but Fully Allowed as Revenue Expense Due to Updates.

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....Expenditure incurred on Antivirus software and switches treated as capital expenditure eligible for depreciation @ 60% - there is no acquisition of any capital asset giving any advantage of enduring nature to the assessee, as these required periodical updation and constant improvement from time to time. - 100% expenditure allowed as revenue expense - AT....