TMI Blog2018 (10) TMI 1817X X X X Extracts X X X X X X X X Extracts X X X X ..... the past the Revenue had objected to such claim. Quite apart from the Tribunal's observations on the issue of consistency which seem to be commencing, independently also we do not think that the disallowance was justified on merits. The assessee who was engaged in the business of manufacturing and selling air conditioned units would provide five year warranty to the customer. The expenditu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by the Assessing Officer and confirmed by the CIT(A) of ₹ 28,29,848/ by disallowing the expenses claimed by the assessee for provision of five year warranty? 2. The sole issue raised by the Revenue is of a disallowance of a sum of ₹ 28.29 lakhs made by the Assessing Officer which was confirmed by the Commissioner of Income Tax (Appeals) but deleted by the Tribunal. This issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Income Tax (Appeals) were of the opinion that letters produced were for the assessment year 2008 09 which would not be useful for the year under consideration. Assessee's contention that in the past, no such objection was raised was also not accepted. 4. In further appeal, the Tribunal by the impugned judgment, deleted the addition on the short ground of consistency. It was noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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