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2003 (9) TMI 23 - RAJASTHAN HIGH COURT
Disallowance of claim of the assessee for deduction of landscaping expenses as research and development expenses allowable under section 35 – The order of the Tribunal relating to allowance of deduction of Rs. 53,862 on account of landscaping expenses is set aside as the same are held to be capital in nature and not allowable as deduction in computing taxable income. Allowance of transportation charges amounting to Rs.7,550 as deduction is upheld - IN respect of claim of the assessee for deduction of amount of bottling fee payable under the Rajasthan Excise Act, 1950, held that it does not attract the provisions of section 43B and, therefore, liability was h allowable as deduction for the assessment year in question, accounts being maintained on mercantile basis. – Held that fee paid is not a fee in its technical sense as an impost and is allowable as revenue expenditure as price paid to the State