Expenditure has been incurred by the assessee in vicinity of its mining areas and its workers and its employees are also benefited by incurrence of such expenditure, and also, assessee has established the necessary nexus of such expenditure for the purpose of smooth running of its business operation, such such expenditure should be held as allowable deduction. Payment made by assessee is within the framework of the leave encashment scheme, same is an allowable deduction, even though claim for the same is not made in the return of income but during the assessment proceedings.  (AY. 2014-15)