Assessee paid supervision charges to its group concern .  Assessing Officer 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) deleted the addition . On appeal the Tribunal held that  the assessee had incurred management supervision charges for purpose of business, claim of deduction in respect of same deserved to be allowed .  (AY. 2011-12 )