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2019 (6) TMI 1687 - AT - Income TaxDisallowance towards provision for warranty expenses - eligible expenditure u/s 37(1) - HELD THAT:- The issue is no longer res integra and provision for warranty has been duly accepted as revenue expenditure by the Hon’ble Gujarat High Court in case of Pr.CIT vs. Hitachi Home & Life Solution (I) Ltd. [2018 (10) TMI 1817 - GUJARAT HIGH COURT] The provision for warranty expenses has been held to be allowable expenditure by the Hon’ble supreme Court in Rotork Controls India Pvt. Ltd. [2009 (5) TMI 16 - SUPREME COURT] as referred to and relied upon by the CIT(A) correctly - Decided against revenue.
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