The Assessing Officer disallowed the participatory development expenses.The Tribunal held that  it was mandatory for assessee, which was a mining industry, to look after development of area in which mines were operating to create employment opportunities, provide educational facility to children etc.  Tribunal also noted that CSR expenditures incurred prior to assessment year 2015-16 were allowable as business expenditure as same were incurred wholly and exclusively for purpose of business. No substantial question of law.  arose for consideration against impugned order of Tribunal. (AY. 2014-15)