Judgement

The ITAT Pune holds recurring digital advertising, SEO and IT expenses do not create enduring benefit


ITAT Pune Holds Digital Marketing and IT Expenses as Revenue Expenditure

Tribunal allows mine development expenses, holding Section 35E inapplicable to mining contractors.

ITAT Allows Mine Development Expenses as Revenue Expenditure Under Section 37

Tribunal holds hotel partner guarantee payments are revenue expenses deductible under Section 37(1).

ITAT Deletes Disallowance on OYO’s Assured Margin Payments, Holds Them Revenue Expenditure

Tribunal confirms that advertisement costs for brand ownership and automated banking charges do not warrant tax disallowances

ITAT Rules in Favor of MakeMyTrip: AMP Expenses Held as Revenue Expenditure, No TDS on Payment Gateway Charges

High Court holds that corporate advertisement expenses are allowable as revenue expenditure

Advertisement Spend Is Revenue, Not Capital: Gujarat HC Dismisses Revenue’s Appeal

Non-compete payments protect business profitability and do not create capital assets; interest on advances to sister concerns allowed on commercial expediency

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ITAT Pune Holds Digital Marketing and IT Expenses as Revenue Expenditure

ITAT Allows Mine Development Expenses as Revenue Expenditure Under Section 37

ITAT Deletes Disallowance on OYO’s Assured Margin Payments, Holds Them Revenue Expenditure

ITAT Rules in Favor of MakeMyTrip: AMP Expenses Held as Revenue Expenditure, No TDS on Payment Gateway Charges

Advertisement Spend Is Revenue, Not Capital: Gujarat HC Dismisses Revenue’s Appeal

Supreme Court Declares Non-Compete Fee as Revenue Expenditure: Deduction Allowed Under Section 37