https://www.taxtmi.com/caselaws?id=187529 The Tribunal dismissed the Revenue's appeal, affirming the deletion of disallowance of garden expenses and filtration expenses. The Tribunal held that the garden maintenance costs were revenue expenditure essential for creating a healthy work environment. Additionally, the filtration expenses were deemed necessary for daily operations and did not result in any capital asset. Consequently, both expenses were considered valid business expenditures, and the Revenue's appeal was rejected. en-us Fri, 11 Jun 2010 00:00:00 +0530 Tue, 25 Oct 2016 16:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187529 The Tribunal dismissed the Revenue's appeal, affirming the deletion of disallowance of garden expenses and filtration expenses. The Tribunal held that the garden maintenance costs were revenue expenditure essential for creating a healthy work environment. Additionally, the filtration expenses were deemed necessary for daily operations and did not result in any capital asset. Consequently, both expenses were considered valid business expenditures, and the Revenue's appeal was rejected. Case-Laws Income Tax Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187529