Held that  the assessee-companies had paid royalty to the parent company for using its logo, based on the turnover and claimed deduction treating the expenses as revenue in nature. The royalty payment made by the assessee, for use of logo or trademark for a particular period, for improvement and expansion of business, would qualify as revenue expenditure. Held that  the Tribunal was correct in holding that the employees’ stock option plan expenditure was revenue in nature and the assessee was entitled to deduction thereof. Held that the interest charged on the excess amount refunded to the assessees, while processing returns under section 143(1) of the Act could not be treated as expenditure for earning the income or for business purpose. The interest was levied on the amount refunded to the assessees, which they were holding and hence, it was not eligible for deduction. (AY. 2003-04 to 2014-15)