https://www.taxtmi.com/caselaws?id=13165 Expenditure on cultivation using untreated effluent was held not deductible because the costs lacked the requisite direct nexus with the assessee's paper manufacturing business; cultivation of paddy and coconuts is not part of the manufacturing business and therefore those outlays are non business expenditure. Payments or steps incidental to preventing pollution or regulating effluent flow onto the assessee's land were recognised as incidental to the business and a limited allowance was upheld on that basis. The Tribunal erred in allowing the full claim; the partial allowance previously made remains undisturbed. en-us Thu, 29 Mar 2001 00:00:00 +0530 Tue, 26 May 2009 17:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13165 Expenditure on cultivation using untreated effluent was held not deductible because the costs lacked the requisite direct nexus with the assessee's paper manufacturing business; cultivation of paddy and coconuts is not part of the manufacturing business and therefore those outlays are non business expenditure. Payments or steps incidental to preventing pollution or regulating effluent flow onto the assessee's land were recognised as incidental to the business and a limited allowance was upheld on that basis. The Tribunal erred in allowing the full claim; the partial allowance previously made remains undisturbed. Case-Laws Income Tax Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13165