The assessee claimed certain expenses towards community development expenses and environment health and safety expenses for development of in and around surrounding villages of plant area which needed to be developed for purpose of development of its power generation business. Assessing Officer held that said expenditure is  not incurred wholly and exclusively for purpose of business, and disallowed same. CIT(A) deleted the addition. On appeal the Tribunal held that during assessment proceedings, the  assessee furnished several details of community development expenses incurred by it. Further, it could not be disputed that expenditure incurred on environment health and safety, were relevant considering business in which assessee was engaged, i.e. development and implementation of coal-based thermal power project. Once expenditures had been accepted to be incurred for community development and environment health & safety expenses, same could not be held to be not incurred wholly and exclusively for purpose of business. Order of CIT(A) is affirmed. (AY. 2014-15)