Dismissing the appeal of the Revenue the Court held that, advertisement expenses, payments made under voluntary retirement scheme, advance paid to project later shelved,  allowable as revenue expenditure. Allowance of  workmen and staff welfare fund  Matter remanded by the Tribunal.   Followed PCIT v.   v. Tata Chemicals L td. (No. 1) (2024)469 ITR 250 (Bom)(HC). Order of Tribunal is affirmed.    (AY.2000-01)