https://www.taxtmi.com/caselaws?id=796413 Website development expenditure treated as software-related may qualify for depreciation at 60% where supported by applicable precedent. Payment gateway charges paid to banks for secure payment-settlement services are not commission or brokerage when banks do not act as agents in the underlying sale, so tax deduction at source and consequential disallowance do not arise. Advertisement, marketing and publicity costs incurred to promote business are revenue expenditure despite incidental enduring benefit. Cost-to-cost ticket reimbursements payable to foreign airlines, not claimed or debited as business expenditure, cannot be disallowed for non-deduction of tax at source. en-us Fri, 31 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796413 Website development expenditure treated as software-related may qualify for depreciation at 60% where supported by applicable precedent. Payment gateway charges paid to banks for secure payment-settlement services are not commission or brokerage when banks do not act as agents in the underlying sale, so tax deduction at source and consequential disallowance do not arise. Advertisement, marketing and publicity costs incurred to promote business are revenue expenditure despite incidental enduring benefit. Cost-to-cost ticket reimbursements payable to foreign airlines, not claimed or debited as business expenditure, cannot be disallowed for non-deduction of tax at source. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796413