The Tribunal held that the subscription had been paid to different committees and associations in the local vicinity where the assessee operated its business. These subscriptions were paid to the local clubs and committees for smooth functioning of the business. These expenses had not been incurred for the personal benefit of the directors or employees but were exclusively incurred for the purposes of business and were therefore allowable  as deduction. Excess amount paid was written off. The matter remanded.  (AY.  2014-15)