Tribunal held that the assessee was under an obligation to incur expenses on education, sports and recreation for the welfare of its employees as well as people in the locality for maintaining employee health and for general development of the locality, which in turn contributed to the assessee’s business. It was a necessary expenditure in terms of the National Coal Wage Agreement. The amendment in the Companies Act introducing provisions relating to corporate social responsibility was with affect from April 1, 2015 and, therefore, Explanation 2 to section 37 did not apply on the facts of the case as they did not have retrospective effect.( AY.2009-10, 2012-13)