High Court held that as long as expenses are incurred wholly and exclusively for purpose of earning income from business or profession, merely because some of these expenses are incurred voluntarily, i.e. without there being any legal or contractual obligation to incur same, those expenses do not cease to be deductible in nature-Further, concept of business is not static and it has evolved over a period of time to include within its fold concrete expression of care and concern for society at large and people of locality in which business is located in particular-Thus, where assessee-company, a State Government undertaking, engaged in business of manufacturing, sale and trading of chemical fertilizers and chemical industrial products, incurred expenses towards contribution/donation to educational institutions, trust, local bodies for discharging its corporate social responsibility, impugned expenses were to be allowed as deduction. SLP is granted to the Revenue. (AY. 2010-11)