2021 (4) TMI 871

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..... Respondent: Mr. Mayank Nagi, Adv. ORDER 1. This is revenue's appeal which is directed against the order of the Income Tax Appellate Tribunal [in short the "Tribunal"] dated 25.11.2019, passed in ITA No. 3744/Del/2015 [assessee's appeal] and ITA No. 3488/Del/2015 [revenue's appeal] concerning assessment year 2008-2009. 2. The revenue, via the appeal, seeks to agitate the deletions made to....

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....ment medical scheme provision created a definite liability. 4.1 In this behalf, Accounting Standard [AS] 15 issued by the ICAI is taken note of. 5. We are informed by Mr. Ajit Sharma, learned senior standing counsel, who appears for the revenue that the revenue did carry the aspects referred to in paragraph 2 above in appeal to this Court in an earlier round with respect to the aforementioned as....