Expenditure on website is revenue in nature and is allowable

1. Now, so far as proposed question No. D is concerned, the same relates to the dis allowance of Rs. 53,25,263/regarding web designing charges, trade mark expenses and survey expenses claimed by the assessee. The AO disallowed the said expenditure by treating the same as capital expenditure. On an appeal, learned CIT(A) relying upon the decision of the Delhi High Court in

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