Tribunal held that the authorities below had not looked into the documents referred to by the assessee. The nature of the provisions considered by the Tribunal in preceding years was not similar to provision for future claims made by the assessee during the year under consideration. The matter was remanded to the Assessing Officer to verify the submissions of the assessee in light of the contract entered into with BMRCL. The assessee was to furnish all requisite details in support of its claim and consider the claim of the assessee in accordance with law. (AY. 2013-14)