related to website development charges

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 November 2009 dear sir can u plz confirm me that the charges related to development of website development should be charged as a capitalized exp or revenue exp. ?

As held in the case of INDIAVISIT.COM NEW DELHI HIGH COURT the same exp should be treated as a revenue exp only

Dear sir can u plz send me a link referred to the same case.
ASAP.
nirpendraca@gmail.com

Thanks for the reply but dear sir plz sned me the refer link for the same case..

04 November 2009 the same is revenue exp.

04 November 2009 One option to get the text of the case is search in https://delhicourts.nic.in/Indjan09.htm

04 November 2009 Another option is to refer the Journal'Current tax reporter'


Citation:-

CIT Vs. Indian visit.com (p) Ltd (2008) 219 CTR 603 (Del)


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