Section 37(1) of the Income Tax Act, 1961 — Business Expenditure — Payment made by the assessee to a company providing services for the purpose of Corporate brand identity exercise  logo design will be revenue in nature as the payment is in the nature of general expense not attributable to any project and the payment made to the same  company under separate agreement for the specific purpose of advertising of projects is attributable to specific project therefore the same has to be capitalized — Indiabuild Villas Development P. Ltd. vs. Deputy Commissioner of Income tax [2018] 196 TTJ (Bangalore) 386