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    <title>Business Expenses u/s 37(1): Logo Design and Brand Identity Costs Allowed as Revenue Deductions.</title>
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    <description>Claim of business expenditure u/s 37(1) - concept of Revenue Recognition - assessee had not set up the business during the relevant previous year - advertisement &amp; business promotion expenses - expenses to the extent it relates to corporate brand identity exercise and logo design should be allowed as revenue deduction</description>
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      <description>Claim of business expenditure u/s 37(1) - concept of Revenue Recognition - assessee had not set up the business during the relevant previous year - advertisement &amp; business promotion expenses - expenses to the extent it relates to corporate brand identity exercise and logo design should be allowed as revenue deduction</description>
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