Expenditure incurred on acquisition of ISO certificate is revenue expenditure:

Assessee incurred certain expenditure for obtaining ISO certificate which was disallowed by AO since he was of the view that the said expenditure is capital in nature. Hon’ble ITAT, following the ratio laid down in the case of “CIT vs. Infosys Technologies Ltd. – 349 ITR 582 (Karn)”, held expenditure incurred towards acquisition of ISO certificate is a revenue expenditure.

[ACIT vs. Unity Dyechem Pvt. Ltd. – ITA 1738/Ahd/2010 & CO 187/Ahd/2010]