ORDER : 1. Heard learned counsel on both sides. Leave granted. 2. This civil appeal filed by the assessee concerns asst. yr. 1994-95. Following the order passed by this Court on 18th Sept., 2012, in the case of Sandur Manganese & Iron Ores Ltd. v. CIT, (2012) 13 SCC 775 (Civil Appeal Nos. 4666-4675 of 2005) [reported at (2012) 253 CTR (SC) 6 : (2012) 77 DTR (SC) 233--Ed.], this civil appeal is also remitted to the Tribunal for de novo consideration. 3. However, we would like to add that there is a difference between reimbursement and contribution. If the Tribunal comes to the conclusion that the amount has been reimbursed, the quantified amount shall be certified by the chartered accountant of the assessee to enable the assessee to make a claim. Accordingly, the impugned order, CIT v. Widia (India) Ltd., ITA No. 512 of 2004, order dated 5-10-2009 (KAR) is set aside and the civil appeal filed by the assessee is disposed of with no order as to costs. Appeal disposed of.