<h1>Delhi High Court Rules Website Development Costs as Revenue Expenditure, Not Capital, for Travel Business.</h1> The Delhi High Court addressed whether the Rs 20,23,317 spent by a travel business on website development was capital or revenue expenditure. The Assessing Officer classified it as capital expenditure, citing enduring benefits. However, the court ruled it as revenue expenditure, emphasizing the intent and purpose of the expenditure rather than the resulting benefits. The court noted that a website, like printed brochures, serves to disseminate information and does not alter the fixed capital of the business. The decision highlights how technological advancements offer efficient and cost-effective means for companies to reach a broader audience.