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Web site development

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(Querist)
07 May 2013 Website development charges is revenue expendeture or can we caputalise it?
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Anil Sankar V

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Anil Sankar V (Expert)
07 May 2013 if it material amount, capitualise it and defer the expenditure.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
07 May 2013 Revenue expenditure.
Citation :- Indianvisit.com P ltd's case reported in 176 Taxman 164.
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