Marketing expenses for sales personnel salaries, recruitment charges & fees allowed as revenue expenditure.

The ITAT ruled in favor of the assessee, allowing the deduction of marketing expenses paid to NHPL as revenue expenditure. These expenses included sales personnel salaries, recruitment charges, and management fees, which were related to the sale of products. The ITAT determined that these expenses were revenue in nature and instructed the Assessing Officer to remove the disallowances that had previously treated these marketing expenses as capital expenditure. .....

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