Held, that the expenses were towards the community and social welfare activities which had taken place in the vicinity of the work area of the assessee. The Assessing Officer failed to appreciate the nature of business of the assessee and the surrounding social environment where it had been carrying out its business. Therefore, there was no merit on the basis adopted by the authorities to disallow the claim of the assessee. Expense  allowable as deduction.  (AY. 2012-13)