Dismissing the appeal of the revenue the Court held that where assessee incurred expenditure by way of marketing and publicity expenses for promoting its regional channels ‘Star Pravaha’ and ‘Star Maza’, since said expenses were primarily incurred for purpose of business, incidental benefit to some other party from such expenses, would not reduce allowability of such expenditure and, thus, entire expenditure so incurred was allowable as deduction under section 37(1). (AY. 2010-11)