Held that where assessee had entered into a license agreement with Board of Trustees for Port of Kolkata wherein it was entrusted with project of building facilities at dock complex and terms and conditions of license agreement required an obligation on assessee to undertake repairs of damage and destruction and assessee had undertaken repair of ship unloader affected by cyclone, expenditure incurred by assessee in facts of case were on revenue account which had rightfully been allowed. (AY. 2012-13)