The Assessee had incurred expenditure on sign board, ice boxes etc. provided to vendors which were accounted under the head “marketing expenses”. The CIT (A) allowed the claim of sign board as revenue expenditure, however, treated the ice boxes as part of plant and machinery and allowed depreciation in assessee’s own case for AY 2002-03. Upon appeal, the Tribunal also disallowed the expenses on the ground that expenditure was being made for acquiring or bringing into existence an asset for enduring benefit of business and therefore was capital in nature for the AY 2002-03. The Hon’ble Tribunal followed the decision of the coordinate bench decision for AY 2002-03 and disallowed the expense in the present case. (AY. 2004-05 to 2007-08)