Dismissing the appeal of the revenue the Court held that the salary paid to director is held to be allowable as business expenditure . Followed   Sasoon J David & Co P. Ltd v.CIT  ( 1979 ) 118 ITR 261 ( SC), wherein  it was  held that the expression ‘ wholly and exclusively ‘ appearing in the said section does not mean ‘necessarily ‘   . Ordinarily ,it is for the  assessee to decide whether any expenditure should be incurred in the courses of his business .   Such expenditure may be incurred voluntarily and without any necessity . If it is incurred for promoting the  bisiness and to earn profits , the assessee can claim deduction u/s 10(2)n(xv)  even though there was no compelling need for incurring such expenditure . The  fact that somebody other than the assessee is also benefited by the expenditure should not come in any way  of an expenditure being allowed by  way of deduction u/s 10(2) (xv) of the Act . ( ITA No . 1671 of 2017 dt 4 -3 -2020 ( AY. 2007 -08)