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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 ..... A of the Income Tax Act, 1961 against the order dated 11.2.2011 of the Income Tax Appellate Tribunal Ahmedabad Bench 'C' in ITA No. 241 of 2008. 1.1 Following two questions are proposed by the appellant as substantial question of law : "[A] Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance out of garden expenses of Rs. 24,32,322/- by treating such expenditu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order, the assessee preferred appeal before the Commissioner of Income Tax (Appeals) which came to be allowed on both the aforesaid counts. 3. For claiming garden expenses as revenue expenditure the explanation of the assessee was that the said expenditure was required to be incurred for gardening inside the factory premise so as to control the pollution. The CIT(A) observed that in the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 1347 of 2007 for the Assessment Year 2003-2004. The Tribunal relied on its own observations in para 29 of the judgment in the said appeal and accordingly confirmed the order of the CIT(A). With regard to foreign registration fees, the Tribunal concluded that said expenses were incurred for obtaining registration in the foreign country for marketing the products overseas, which was expenditure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998-1999 to the exports have grown to Rs. 160 crores in financial year 2005-2006 an increase of more than 600%. Accordingly, these expenses are rightly allowed by CIT(A) and we confirm the same." 5. The findings of the Tribunal are justified on both the issues. The garden expenditure was for the purpose of maintaining garden to control the pollution. The company had put up an affluent treatment p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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