Expenditure on software and payment to service provider is allowable as revenue expenditure. (AY. 2008-09)
CIT v. DLF Home Developers Ltd. (2019) 411 ITR 378 /(2020) 188 DTR 151 (Delhi)(HC)
S. 37(1) : Business expenditure—Expenditure on software and payment to service provider is allowable as revenue expenditure.