Expenditure incurred on garden to control pollution is deductible

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HIGH COURT OF GUJARAT

Commissioner of Income-tax-IV

v.

Torrent Pharmaceuticals Ltd.

TAX APPEAL NO. 1011 OF 2011

AUGUST 30, 2012

 

The garden expenditure was for the purpose of maintaining garden to control the pollution. The company had put up an affluent treatment plant and pollution used to generate because of release of pollutants. The maintaining a garden helped in controlling pollution arising from the pollutants. It cannot be gainsaid that the expenses for garden had nexus with business activity.