Assessee company  claimed deduction in respect of payments made by it to mining lessees .  It claimed that same is  towards expenditure undertaken by said lessees for purpose of developments like roads and trenches, temporary huts, drilling, etc.  AO  held that said amount was paid by assessee for obtaining right to mine, thus, same could not be allowed as revenue expenditure . CIT(A) allowed the claim , which is affirmed by Tribunal . On appeal the Court held that  material on record clearly indicated that amount paid by assessee to mining lessees was not towards acquisition of right to mine but was towards expenditure undertaken by said lessees for purpose of developments like roads and trenches, temporary huts, drilling, etc.  . Order of Tribunal allowing the deduction is affirmed .  (AY. 2008 -09)