The Assessing Officer had disallowed the expenses claimed by the assessee on the ground that the expenditure was not for its business purposes but only legal and travelling expenses incurred to pursue the directors and shareholders’ case before the special CBI court, New Delhi.  Tribunal held that at  the time of assessment proceedings, the CBI judgement was not available before the Assessing Officer and therefore, there was no occasion for the Assessing Officer to examine the judgment of the CBI court and consider the issue whether or not legal and travelling expenses incurred by the assessee-company were eligible under section 37(1) of the Act. By the time the Commissioner (Appeals) passed the appellate order the judgment of the special CBI court was available but without considering it, he had confirmed the order of the Assessing Officer. To determine whether or not the expenses incurred by the assessee related to business and was eligible for deduction, the judgment of the special CBI court, where, the directors and shareholders of the assessee-company were accused, had to be seen. The order of the Commissioner (Appeals) was liable to be set aside and the matter remanded to the Assessing Officer to decide the issue afresh in accordance with law after examining the judgment of the special CBI court.(AY. 2012-13 to 2014-15)