https://www.taxtmi.com/caselaws?id=797165 Recurring digital marketing and platform-facilitation expenditure incurred to promote an existing business is revenue expenditure where it creates no asset or advantage in the capital field. Digital advertising, media management, search-engine optimisation, SMS broadcasting, content generation, video production and social-media strategy required repeated promotional spending and merely improved customer traffic, sales and commission income; the expenditure was allowable under Section 37. Payments for digital-platform search and product-display services similarly enabled product visibility, corrected search terms and improved customer access without procuring a capital asset or enduring capital advantage; they were also allowable under Section 37. The enduring-benefit test applies commercially, not mechanically. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797165 Recurring digital marketing and platform-facilitation expenditure incurred to promote an existing business is revenue expenditure where it creates no asset or advantage in the capital field. Digital advertising, media management, search-engine optimisation, SMS broadcasting, content generation, video production and social-media strategy required repeated promotional spending and merely improved customer traffic, sales and commission income; the expenditure was allowable under Section 37. Payments for digital-platform search and product-display services similarly enabled product visibility, corrected search terms and improved customer access without procuring a capital asset or enduring capital advantage; they were also allowable under Section 37. The enduring-benefit test applies commercially, not mechanically. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797165