PCIT v. Bajaj Herbals (P.) Ltd. (2023) 335 CTR 530 / 148 taxmann.com 147 (Guj)( HC)

S. 37(1) : Business expenditure-Web designing expenses –Allowable as revenue expenditure.

Dismissing the appeal of the Revenue the Court held that expenses incurred by assessee-company on web designing and development, market survey and production of commercial films for broadcasting on T.V. channel and advertisement of film will not have any enduring benefit to assessee to be termed as capital expenses as they were being used in connection with running business of assessee, hence, they will be held to be revenue in nature. AY. 2010-11)