https://www.taxtmi.com/caselaws?id=179983 The High Court ruled in favor of the assessee, allowing the garden expenses as deductible under section 37(1) of the IT Act, 1961. The Court held that the expenses were wholly and exclusively for business purposes, not resulting in any gain or asset appreciation, and therefore, should be treated as revenue expenditure. The Tribunal's decision to disallow the expenditure was deemed erroneous, and the Court sided with the assessee against the Revenue. en-us Wed, 13 Dec 1995 00:00:00 +0530 Mon, 14 Mar 2016 16:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179983 The High Court ruled in favor of the assessee, allowing the garden expenses as deductible under section 37(1) of the IT Act, 1961. The Court held that the expenses were wholly and exclusively for business purposes, not resulting in any gain or asset appreciation, and therefore, should be treated as revenue expenditure. The Tribunal's decision to disallow the expenditure was deemed erroneous, and the Court sided with the assessee against the Revenue. Case-Laws Income Tax Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179983