Dismissing the appeal of the revenue the Court held that Contribution made by assessee-company to various clubs meant for staff and their families was admissible  as deduction. For section 40A(9) deduction as by paying fee to clubs assessee had no intention to acquire any capital asset or take advantage for enduring benefit of business and it was for running business or for bettering conduct of its business. Followed CIT v. Indian Petrochemicals Corpn. Ltd. (2016) 74 taxmann.com 163 (Guj) (HC)