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TMI Blog2013 (4) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... penses 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. - TAX APPEAL NO. 1011 OF 2011 - - - Dated:- 30-8-2012 - V.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penses?" 2. We heard learned advocate Ms. Paurami B. Sheth, learned counsel for the appellant. 2.1 At the time of considering the return of income of the respondent-assessee in respect of Assessment Year 1999-2000, the Assessing Officer by his assessment order dated 29.12.2006 disallowed Rs. 24,32,322/- which was the amount debited by the assessee as garden expenses treating it to be a revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign countries for the purpose of export was paid on recurring basis depending upon validity of various registrations and the same would have to be repaid on expiry of registration. According to the CIT(A), the assessee was entitled to treat the said expenditure as revenue expenditure. 3.1 The department preferred an appeal against order of the CIT(A) which culminated into the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, these payments are made to drug regulatory authorities in various countries for the products market in the respective countries. Furthermore, these fees are to be paid on recurring basis depending upon the validity of the various registrations. The fees have been paid on expiry of the registration and out of total payment of Rs. 8,03,706/- is in respect of product registration in Poland. Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with business activity. It can well be treated for business purpose and can be claimed as revenue expenditure. Similarly 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. 6. For the aforesaid reasons, the Tribunal committed no error. Its findings are prope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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