2013 (7) TMI 1060

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..... ions relates to provision for warranty which as per the Revenue is a contingent liability. The issue is covered by several decisions of the Delhi High Court against the Revenue namely CIT vs. Hewlett Packard India (P) Ltd. (2008) 171 Taxman 13 (Del); CIT Vs. Sony India (P) Ltd. (2007) 160 Taxman 397 (Del) and CIT Vs. M/s. Vinitec Corporation Pvt. Ltd. (2005) 196 CTR 369 (Delhi). We fail to un .....

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