IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
  11.07.2011 
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 Present:       Mr Deepak Chopra, Advocate for the Revenue/appellant. 
 Dr. Rakesh Gupta, Advocate for Ms Poonam Ahuja and Ms. Rani 
 Kiyala, Advocates for the respondent/assessee. 
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 +ITA 833/2011 
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 In the assessment proceedings carried out by the Assessing 
 Officer, he disallowed the expenses  on advertisement  holding the same 
 was to be amortised  over a period of five years and thus made an 
 addition of Rs.92,13,102/-.  The expenditure was incurred on 
 advertisement, ad film and website expenses. 
 As far as expenditure  on advertisement is concerned, such an 
 expenditure on account of advertisement and sale promotion by this Court 
 is held to be revenue in nature by answering this question in batch of 
.
.
 appeals with lead case being ITA No.1820 of 2010 entitled The 
 Commissioner of Income Tax?V Vs. Citi Financial Consumer Fin. Ltd. 
 (decided on 30.03.2011).  Likewise, the website is held to be revenue in 
 nature by another judgment of this Court in Commissioner of Income Tax 
 Vs. Indian Visit. Com (P) Ltd. 219 CTR (Del) 603. 
 Notice is thus issued limited to the question as to whether the 
 expenditure incurred on ad film is to be treated as capital or revenue in 
 nature. 
 We may record here that the learned counsel for the appellant has 
 relied upon the judgment of the Bombay High Court in Commissioner of 
 Income Tax Vs. Patel International Film Ltd. 102 ITR 219 (Bom) holding 
 such an expenditure to be capital in nature. 
 Though there is another issue raised which pertains to 
 depreciation allowed by the Tribunal @ 60% on computer peripherals, we 
 are of the view that no substantial question of law arises in this behalf 
 as this Court in Commissioner of Income Tax Vs. Citicorp Maruti Finance 
 Ltd. (ITA 1712/2010 and 17114/2010 decided on 9th November, 2010) has 
 taken the view that the computer peripherals are entitled to depreciation 
 @ 60%. 
 Dr. Rakesh Gupta, accepts notice on behalf of the respondent. 
 List on 10th August, 2011. 
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 A.K. SIKRI, J. 
.
 M.L.MEHTA, J. 
 July 11, 2011 
 skb 
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