Assessing Officer disallowed supervisory and risk management charges paid to its sister concerns  on ground that amount was vis-à-vis prospective clients. CIT(A) deleted the disallowance. Tribunal affirmed the disallowance. On appeal the Court held that the fact that expenses were incurred for prospective clients should be good enough for assessee to claim deduction qua same, as every expense does not necessarily translate into corresponding income.(AY. 2011-12)