Assessee paid  DTT subscription to use Deloitte brand. AO held that the expenditure is of capital in nature .   CIT(A) allowed the claim  as revenue expenditure. On appeal by revenue the Tribunal held that  there was nothing on record to suggest that assessee had acquired brand or technology for good and, therefore, it could not be concluded that assessee had incurred expenditure for acquiring an asset of enduring benefit. Accordingly the  subscription paid by assessee to run its business activity more efficiently and profitably was to be allowed as deduction. (AY. 2007 -08 )