Expenditure incurred on garden to control pollution is deductible

HIGH COURT OF GUJARAT Commissioner of Income-tax-IV Versus Torrent Pharmaceuticals Ltd. TAX APPEAL NO. 1011 OF 2011 AUGUST 30, 2012 JUDGMENT N.V. Anjaria, J. – The Revenue has preferred the present appeal under section 260A 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 ...