2013 (5) TMI 1011

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..... ncome Tax Act, 1961, the order dated 14.10.2009 passed by the Income Tax Appellate Tribunal, New Delhi in ITA No. 2266/Del/2009 relating to the assessment year 2000-01 is under challenge. The revenue has proposed the following questions as substantial questions of law:- 1. Whether the Income-tax Appellate Tribunal / Commissioner of Income- tax (Appeals) erred in treating the payment .....

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..... 4,000/- made by the Assessing officer in respect of provisions for warranty claim?? In so far as the proposed question No. 2 is concerned, the issue is already decided against the revenue and in favour of the assessee by a decision of this court in the case of CIT v. Gujarat Guardian Ltd.: 177 Taxman 434(Del). In so far as the proposed question No. 3 is concerned, the i .....

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