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ITAT: Expenditure on Maintenance, Back-Up, and Support Services is Revenue in Nature - (31 May 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Ahmedabad has observed that expenditure on maintenance, backup, and support services to existing hardware and software is revenue in nature.

Tags : INCOME TAX APPELLATE TRIBUNAL   MAINTENANCE   BACKUP   HARDWARE   SOFTWARE  

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