https://www.taxtmi.com/caselaws?id=10078 The High Court ruled against the assessee, denying deductions claimed for garden maintenance expenses not wholly for business purposes. The Court emphasized the necessity of a direct business nexus for such expenses to be deductible under the Income-tax Act, 1961. The Tribunal's decision to allow depreciation on assets from non-business-related gardens was deemed erroneous by the Court, which ultimately sided with the Department in disallowing the deductions. en-us Tue, 24 Feb 2004 00:00:00 +0530 Tue, 07 Jul 2009 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10078 The High Court ruled against the assessee, denying deductions claimed for garden maintenance expenses not wholly for business purposes. The Court emphasized the necessity of a direct business nexus for such expenses to be deductible under the Income-tax Act, 1961. The Tribunal's decision to allow depreciation on assets from non-business-related gardens was deemed erroneous by the Court, which ultimately sided with the Department in disallowing the deductions. Case-Laws Income Tax Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10078