Indian Institute of Coal Management (IICM) conducted education and training programmes for different corporate bodies in general and companies in coal sector in particular. Employees of assessee-company participated in management and technical development programmes, workshops and seminars conducted by IICM with a view to improve their skills and expertise against huge sum/certain fee which was shown under head ‘Miscellaneous expenses’. Assessing Officer held that contribution to IICM was sum paid by assessee as an employer which was not allowable under section 40A(9) of the Act. On appeal CIT(A) affirmed the order of Assessing Officer. on further appeal the Tribunal held that  payment made by assessee-company represented fee for participation in training programmes, organised by IICM and contribution made by assessee-company towards training had direct nexus with nature of business of assessee and, therefore, it was allowable as expenditure wholly and exclusively for purpose of business of assessee, since sum paid to IICM was crystalised as liability of assessee during relevant previous year, said sum, was revenue expenditure incurred for training of employees/executives and was not hit by provisions of section 40A(9) of the Act. Order of Tribunal is affirmed by the High Court. (AY. 2003-04, 2004-05, 2005-06)