S. 37(1) : Business expenditure-Capital or revenue-Software development-Allowable as revenue expenditure-SLP of Revenue expenditure.[Art. 136]
PCIT v. Adadyn Technologies (P.) Ltd. (2024) 300 Taxman 112 (SC) Editorial : PCIT v. Adadyn Technologies (P.) Ltd. (2024) 162 taxmann.com 666 (Karn)(HC)