Tribunal held that expenditure incurred by assessee on purchase of RSA tokens was to be allowed as revenue expenditure. (AY. 2012-13)
DCIT v. Barclays Technology Centre India (P.) Ltd. (2021) 187 ITD 632 / 198 DTR 241 / 210 TTJ 128 (Pune)(Trib.)
S. 37(1) : Business expenditure-Reimbursement expenses with 15 per cent mark up-Allowable as revenue expenditure.