During relevant year, assessee paid supervision charges to its group concern.AO rejected assessee’s claim for deduction of said expenses by taking a view that no conclusive evidence and reasoning to support claim could be produced in course of assessment proceedings. CIT(A)  allowed the expenditure. Tribunal held that in order to allow an expenditure there should be a nexus between expenditure and purpose of business and expenditure should have been wholly and exclusively laid out for that purpose.  On facts of the case, assessee had incurred management supervision charges for purpose of business, claim of deduction in respect of same deserved to be allowed. (AY. 2011-12, 2012-13)