Can discounts offered on digital services be classified as revenue or capital expenditure?

Thank you for the clarification, Giridhar ji.

But why did the Income Tax department ask Flipkart to reclassify discounts as capital expenditure? 

"Income Tax department asks Flipkart to reclassify discounts as capital expenditure"

Read more at:https://economictimes.indiatimes.com/small-biz/startups/newsbuzz/income-tax-department-asks-flipkart-to-reclassify-discounts-as-capital-expenditure/articleshow/62597949.cms

Thanks and Reagrds,

Manju