Held that when an assesse following mercantile system of accounting provision for software expenses as per the accounting standard allowable as deduction. (AY.2011-12)
Infosys Bpm Ltd. v. Dy. CIT (2021) 87 ITR 193 (Bang.)(Trib.)
S. 145 : Method of accounting-Provision for software expenses-Allowable as deduction. [S. 37(1)]