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2013 (4) TMI 570 - HC - Income TaxWhether garden expenses and foreign registration fees can be treated as revenue expenditure – Held that - It cannot be gainsaid that the expenses for garden had nexus with business activity. It can well be treated for business purpose and can be claimed as revenue expenditure. The expenses for foreign country registration was for business purpose only, because the same helped the assessee in marketing its products in the foreign countries and promoting the sales. The Tribunal committed no error. Its findings are proper and in no way are perverse. No substantial question of law arises for consideration. Dismissed.
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