Tribunal held that allowability of expenditure of port charges as well as demurrage charges had to be determined having regard to clauses of agreement. Appellant had to bear expenditure of port charges relating to export of cargo and demurrage charges. Accordingly the expenditure is held to be allowable business expenditure. No details of corporate responsibility expenditure was filed, accordingly held to be not allowable .As regards the commission payment no details were filed hence held to be not allowable.  (AY. 2012-13)