Held that the expenses were incurred for the purpose of procuring items such as hand soaps, bleaching powders, tea, snacks, coffee, stationary, and coffee and tea vending machines which were necessary for unit work sites also spreading to 3,000 places. These items were purchased in the normal course of business and were necessary for the smooth functioning of the business, and section 69C could not be invoked. (AY. 2014-15)