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2017 (11) TMI 1638 - DELHI HIGH COURTProvision for liquidated damages and warranty - permissibility of the claim – which appears to have been added back under Section 41 - Tribunal which directed a remit to the CIT(A) on the question of provisions - Held that:- the Court is of the opinion that the impugned order of the ITAT requires to be modified; instead of the remand to the CIT(A), the Court hereby directs the ITAT to decide the issue with respect to provision for liquidated damages and warrants – claimed by the assessee as expenses, in this appeal along with the appeals for AY 2005-06, said to be pending before it. The parties shall be present before the ITAT on 28.11.2017 when the other appeals are listed.
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