Legal, professional and consultancy expenses for availing software development services are allowable revenue expenditure under section 37 of the Act.  They are allowable expenses since they are of a recurring nature and not of an enduring nature and also no new capital asset is acquired.   AMP expenses towards Glow Sign Posts is allowable expenditure under section 37 of the Act.  AMP expenses towards Glow Sign Posts is allowable expenditure in view of the decision in CIT v.  Orient Ceramics and Industries Ltd.  (2013) 358 ITR 49 (Delhi) (HC). (AY 2009-2010)