...question, are that during the year under consideration the assessee had debited an amount of 1,38,92,020/- in its P&L a/c under the head Post Retirement Medical Benefits. The AO required the assessee to...payments and Rs.l,38,92,020/- is provided for liability of Post Retirement Medical Benefit. As per Notes to Accounts, it has been stated in Para 4.2 that "Other liabilities under the head current...liabilities includes - 31-03-2010 31-03-2009 Post Retirement Medical Benefit 11,49,50,012 10,10,57,992 Thus the liability for PRMB has increased by Rs.l.38.92.020/- for the year. The...