Assessee claimed deduction of certain amount contributed to SBI retired employees medical fund. Assessing Officer disallowed  the claim on ground that  fund was not recognized under section 36(1)(iv) or (v) and claim of expenditure was hit by provisions of section 40A(9)  of the Act. Tribunal allowed the claim. On appeal dismissing the appeal of the Revenue the Court held that   since Assessing Officer had not doubted bona fide in creation of trust or that expenditure was not incurred wholly and exclusively for employees, order allowing  claim was  affirmed. Followed, PCIT v. State Bank of India (2020) 420 ITR 376(Bom)(HC)