Tribunal held that  from record that neither details regarding nexus of interest expenditure with interest income was sought by Assessing Officer during assessment proceedings nor same was furnished by assessee. Thus, there was no examination of nexus between interest income and interest expenditure as per section 57.  Accordingly the Revision order directing Assessing Officer  to reframe assessment after examining allowability of interest expenses as per section 57 is  justified. (AY. 2017-18)