https://www.taxtmi.com/caselaws?id=231322 HC held garden maintenance and foreign registration fees were incurred for business purposes and qualify as revenue expenditures. The Tribunal's findings were upheld as neither erroneous nor perverse. Registration expenses aided foreign marketing and sales, establishing requisite nexus with trade activities. No substantial question of law arose, and the appeal was dismissed. en-us Thu, 30 Aug 2012 00:00:00 +0530 Mon, 15 Sep 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231322 HC held garden maintenance and foreign registration fees were incurred for business purposes and qualify as revenue expenditures. The Tribunal's findings were upheld as neither erroneous nor perverse. Registration expenses aided foreign marketing and sales, establishing requisite nexus with trade activities. No substantial question of law arose, and the appeal was dismissed. Case-Laws Income Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231322