https://www.taxtmi.com/caselaws?id=66475 Expenditure on planting trees in an industrial estate was treated as revenue expenditure because it did not bring into existence an income-yielding asset or any advantage in the capital field. The improvement was confined to the atmosphere and appearance of the estate, and the enduring benefit test was held not to be conclusive; the commercial nature of the advantage was decisive. The disallowance was therefore deleted. en-us Fri, 21 Jun 1985 00:00:00 +0530 Thu, 24 Feb 2011 18:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66475 Expenditure on planting trees in an industrial estate was treated as revenue expenditure because it did not bring into existence an income-yielding asset or any advantage in the capital field. The improvement was confined to the atmosphere and appearance of the estate, and the enduring benefit test was held not to be conclusive; the commercial nature of the advantage was decisive. The disallowance was therefore deleted. Case-Laws Income Tax Fri, 21 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66475