Allowing the appeal of the assessee the Court held that,  provision made for site restoration is a contingent liability hence  allowable as deduction on the principle of commercial expediency. Referred Calcutta Company Ltd v.CIT ( 1959) 37 ITR 1 (SC), Bharat Earth Movers v.CIT ( 2000) 245 ITR 428 (SC), Rotork Controls  India ( P) Ltd v. CIT  (2009 ) 314 ITR 62  ( SC)  ( TCA.No. 2117 to 2019 of 2008 dt 23 – 1-2020) ( AY. 1996 -97 , 1997 -98, 1998 -99)