Assessee-company was engaged in business of export of computer software providing e-solutions, BPO activities and other management consultancy activity. Assessee had made as donation payment to CCI as approved by Board and as part of research programme under which, employees of assessee would undergo training in theory of disruptive innovation. Held that though amount was paid under head donation actual nature of payment was towards research programme which would benefit assessee in long term and same should be allowed as a deduction under section 37(1). The assessee also made payment to Royal Hospital for Women Foundation towards sponsorship for luggage prize and assessee claimed same to be allowable under section 37(1). Assessing Officer held that impugned amount was not an item eligible for deduction. Tribunal held  as regards sum paid towards sponsoring luggage prize since nothing had been brought on record by assessee to substantiate claim that sponsoring prize at dinner would help business of assessee, amount paid towards sponsoring of prize at dinner of Royal Hospital For Women Foundation could not be held to be incurred for purpose of business of assessee and thus not allowable as deduction. The assessee incurred expenditure in respect of advertisement in newspaper/magazine was routinely incurred for ongoing business of assessee and was not in nature of any brand building and assessee did not derive any enduring benefit by incurring said expenditure and, therefore, it should be allowed as revenue expenditure. Assessing Officer held that expenditure was incurred for brand building and, thus, not allowable u/s. 37(1). Tribunal held that the assessee had demonstrated that in no way it was connected with development of Tata brand and details of expenditure incurred clearly demonstrated that they were basically for purpose of advertising assessee’s products in print media or through seminar, conferences, etc.. the issue remitted back to Assessing Officer to decide issue afresh.](AY. 2014-15)