https://www.taxtmi.com/caselaws?id=11114 Landscaping expenditure used to level and improve land for future cultivation was treated as capital in nature and not as deductible research and development or revenue business ; the earlier year's treatment did not control a different factual claim. Transportation charges were accepted as ordinary business expenditure because no material showed they were incurred for acquiring an enduring asset. Bottling fee payable under Rajasthan Excise law was held outside section 43B as then applicable, since it was consideration for the State's exclusive privilege in intoxicants rather than tax, duty, cess or fee, and furnishing a bank guarantee was not actual payment. The deduction was therefore sustained for transportation and bottling fee, but not for landscaping. en-us Wed, 03 Sep 2003 00:00:00 +0530 Fri, 31 Jul 2009 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11114 Landscaping expenditure used to level and improve land for future cultivation was treated as capital in nature and not as deductible research and development or revenue business ; the earlier year's treatment did not control a different factual claim. Transportation charges were accepted as ordinary business expenditure because no material showed they were incurred for acquiring an enduring asset. Bottling fee payable under Rajasthan Excise law was held outside section 43B as then applicable, since it was consideration for the State's exclusive privilege in intoxicants rather than tax, duty, cess or fee, and furnishing a bank guarantee was not actual payment. The deduction was therefore sustained for transportation and bottling fee, but not for landscaping. Case-Laws Income Tax Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11114