Dismissing the appeal of the revenue the Court held that section 24 of the Electricity (Supply) Act, 1948 required the assessee to subscribe to the associations constituted for the purpose conducive to development of electricity. Therefore, the amount paid for the project was to be allowed under section 37(1) of the Act as it was incurred in the ordinary course of the business of the assessee and as a part of obligation to its consumers to develop electricity. Further the assessee was allowed to deposit contributions with the Provident Fund Trust under regulation 11 of the Provident Fund Regulations under which there was no specific date for deposit of the provident fund by it.  Order of Tribunal is affirmed. (AY.1994-95)