Held that annual share listing fees paid to stock exchange is allowable as revenue expenditure. Expenditure incurred on community development which included donation for festivals, construction of market, cash paid for Puja, construction of water tanks and renovation of roads so as to maintain good relationship with villagers of nearby places where it was carrying on its drilling operation, said expenditure incurred by assessee was wholly and exclusively incurred for business purposes and was driven by business prudence, thus, same was to be allowed as business expenditure. (AY. 2011-12, 2012-13)