Assessee which is engaged in the construction of dams, etc. for Central and State Government departments that have executed Border Out Post works for the Ministry of Home Affairs and made certain payments to various States towards the cost of land acquisition and electrification charges. Held that since expenditure incurred towards land acquisition compensation was part and parcel of the contract agreement and same was included in project cost, impugned expenditure could not be treated of capital nature. (AY. 2013-14)