Iso certification expenses

This query is : Resolved 

24 November 2011 Fees paid for ISO Certification - what nature of expenses is this ? can i capitalise this for the FY 2010-11 ?

24 November 2011
The expenditure incurred for obtaining the ISO 9002 certificate is revenue expenditure.
Citation :-
ACIT V. Tirupathi Microtech (P) Ltd., 111 TTJ 149.

24 November 2011 thanks for your timely reply


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