Assessee-company incurred certain expenditure in relation to professional and consultancy charges and claimed deduction of same as revenue expenditure. Assessing Officer treated expenditure as capital expenditure and disallowed same. Tribunal affirmed the order of the Assessing Officer. On appeal the Tribunal held that  since nature of services that were provided by consultant showed that expenses were incurred in connection with obtaining benefits that were of an enduring nature, expenditure is  capital in nature.(AY. 2008-09)