Dismissing the appeal of the Revenue the Tribunal held  that the Assessing Officer had not challenged the genuineness of expenses incurred by the assessee. Advertisement or brand building expenditure was revenue nature and there was no concept of deferment of revenue expenditure in the Income-tax Act, 1961. The Commissioner (Appeals) had not erred in allowing the assessee’s appeal and holding that the advertisement expenditure claimed by the assessee as revenue expenditure in the revised return of income was allowable. (AY.2009-10)