https://www.taxtmi.com/caselaws?id=176947 The Tribunal upheld the decision to allow the deduction for the provision of post-retirement medical benefits, citing scientific basis and compliance with accounting standards. The appeal of the assessee was allowed. However, the issue of netting off interest was remanded back to the Assessing Officer for further examination regarding the direct nexus between borrowed funds and margin money. The revenue's appeal was partly allowed for statistical purposes. en-us Thu, 24 Jan 2013 00:00:00 +0530 Wed, 07 Jun 2017 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176947 The Tribunal upheld the decision to allow the deduction for the provision of post-retirement medical benefits, citing scientific basis and compliance with accounting standards. The appeal of the assessee was allowed. However, the issue of netting off interest was remanded back to the Assessing Officer for further examination regarding the direct nexus between borrowed funds and margin money. The revenue's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176947