https://www.taxtmi.com/caselaws?id=780439 ITAT (Del) held that customer acquisition costs, incurred routinely year after year, are revenue expenses and allowable in the year of accrual. Porting charges and data-entry charges were held revenue in nature as they do not confer enduring benefit. Although handsets involve a component recovered from customers and a subsidized component paid by the assessee, the Tribunal rejected Revenue's treatment of the subsidy/compensation as capital expenditure, noting contradictory findings by the AO and finding the subsidy more properly treated as revenue. The appeal was decided in favour of the assessee on these points. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780439 ITAT (Del) held that customer acquisition costs, incurred routinely year after year, are revenue expenses and allowable in the year of accrual. Porting charges and data-entry charges were held revenue in nature as they do not confer enduring benefit. Although handsets involve a component recovered from customers and a subsidized component paid by the assessee, the Tribunal rejected Revenue's treatment of the subsidy/compensation as capital expenditure, noting contradictory findings by the AO and finding the subsidy more properly treated as revenue. The appeal was decided in favour of the assessee on these points. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780439