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Any device usable in integration with computer comes within expression ‘Computer’

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Posted onon February 17, 2014

Tenet Tax Daily February 11 2014

By tenettax-team
Corporate Tax

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Exp. on application software isn’t revenue exp. even if it has very short shelf life and is prone to obsolescence
Investment of sales consideration provides sec. 54F relief even if construction isn’t completed within 3 years

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