Where assessee-company, engaged in mining business, contributed certain amount to Bellary Agenda Task Force (BATF) which was set up for development of infrastructure facilities, since such amount contributed by assessee was to be expended for purpose of road infrastructure which had nexus with business of assessee insofar as road infrastructure was required for purpose of transportation of iron ore, same was to be allowed as business expenditure under section 37(1) – Principal Commissioner of Income-tax v. Sandur Manganese & Iron Ore Ltd. – [2024] 158 taxmann.com 409 (Karnataka)