Tribunal held that the assessee made a contribution of Rs. 45 lakhs to the Karnataka State Cricket Association for the purpose of creating a cricket academy. At the time of admission of players to the academy, the Karnataka State Cricket Association shall ensure that the player shall sign a contract giving the assessee first right to offer an uncapped player contract to recruit the player to play for the assessee. Thus, the terms of contract directly related to business interest of the assessee. Therefore, the contribution made for creation of the cricket academy could be held to be in business interest and the contribution was allowable as deduction.( AY.2012-13)