Assessee claimed expenses incurred for development of road which belonged to Zila Parishad  as allowable business expenditure. Assessing Officer held that road belonged to Zila Parishad and it was only a coincidence that assessee used road for transportation and as road belongs to Government, expenditure could not be allowed as business expenditure. Tribunal allowed the claim of the assessee. On appeal dismissing the appeal of the Revenue  the Court held that since assessee stood benefitted from construction of road from mine to railway station as coal could be efficiently and profitably transported, expenses incurred by assessee was to be allowed as same were incurred for business purposes even if road was a public road (AY.2003-04)