"The marketing fees were not excessive in the generally accepted sense of such term in such matters. These cases make it clear that it is not for the court (or the Commissioner) to say, with the benefit of hindsight, that business expenditure should be disallowed on the basis that it was not strictly necessary, or that it was not as effective as it could have been. If the purpose of the expenditure was to produce expenditure, in the course of trade and the expenditure is not of a capital nature, then that it sufficient.” In our view this statement better describes the current law in this regard.
