The Tribunal held that it was evident from the letter of the mosque produced by the assessee that the free lunch was provided by the mosque to labourers and artisans in that area. The facility of the assessee happened to be in vicinity of the mosque so employees availed of free lunch provided irrespective of whether or not those were employed in the facility of the assessee. The assessee had not established that the payment of Rs. 1,00,000 to the mosque was a quid pro quo for the free lunch facility extended to the labourers of the assessee. The mosque was not under the control of the assessee and the free lunch was provided to the other persons and not exclusively to the labourers of the assessee.  The payment made by the assessee could not be treated as wholly and exclusively for the purpose of the business of the assessee. The action of the Commissioner (Appeals) in affirming the disallowance was proper. (AY. 2012-13)