and hence a revenue expenditure. From the examination of the documents pertaining to incurring of such expenditure, like its letter written to Haryana State Sports Complex, Faridabad for the approval of name of the tennis court as “Black Rose Lawn Tennis Court” and other documents pertaining to Syncotts International and Haryana State Sports Complex, Faridabad and District Sports Council, Faridabad and the newspaper cuttings places at pages 91, 92 & 93 of the paper book, it becomes quite evident that the appellant firm had no ownership on this court and it was with the State Administration. The tennis court came into existence with the brand name of the appellant firm “Black Rose”, and, therefore, it was explained to be in the nature of advertisement because the expenditure itself was borne by the appellant firm for the sake of advertising its brand name Black Rose. Moreover, the expenditure is also not of capital nature as the AO has pointed out because according to him it has an enduring benefit. As the law now stands, the Apex Court has clearly laid down its decision in the case M/s Empire Jute Mills Limited versus CIT 124 ITR 1, that the test of benefit of enduring nature of the expenditure for the purpose of determining it to be capital or revenue is not the sure test, and if the expenditure is incurred in the commercial sense or the interest of commercial expediency, even the benefit may be enduring, on the facts and circumstances the
