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2019 (7) TMI 1826 - AT - Income TaxTP adjustments qua the payment of management services fee - CIT-A deleted the addition - HELD THAT:- Tribunal relied heavily on the earlier orders of the Tribunal in assessee’s own case for the assessment years 2009-10 to 2011-12. Considering the commonness of the issue, we find it relevant to follow the order of the Tribunal in assessee’s own case for the assessment year 2012-13 [2018 (12) TMI 691 - ITAT PUNE] and confirm the order of the CIT(A). Accordingly, the relevant grounds on this issue raised by the Revenue are dismissed. Allowability of the “warranty provision” - HELD THAT:-The issue raised in the present appeal is similar where the assessee is following systematic manner of creating provision for warranty and there is no change in factual aspects, hence, we find no merit in the orders of authorities below in not allowing the claim of assessee. Accordingly, we direct the Assessing Officer to delete the addition as relying the order of the Tribunal in assessee’s own case for the assessment year 2012-13 [2018 (12) TMI 691 - ITAT PUNE]
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