Which of the following is revenue expenditure, and not capital expenditure, in computing income under…

"Commission paid to employees for achieving sales targets" is a recurring cost of earning profits and is allowed under section 32(a) of the Income-tax Act, 2025, which permits a deduction for bonus or commission paid to employees for services rendered. The other items create assets of enduring benefit and are capital expenditure, which section 34(1) excludes from the general deduction. Section 34 corresponds to section 37 of the repealed Income-tax Act, 1961.