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TMI Blog2019 (4) TMI 1775X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Rotork Controls India P. Ltd. Vs. CIT [ 2009 (5) TMI 16 - SUPREME COURT] . He submitted that subsequently, in remand proceedings Ld. AO adopted reasonable approach to take provision of expenditure in carrying on warranty at the rate of 7% instead of 6.4% as contended by department as against 8% by assessee. We thus are inclined to set aside this issue back to file of AO in order to deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in :- (a) Confirming the disallowances made for the provision for warranty especially when the details and the basis were submitted before him. (b) Further erred in noting that the appellant failed to submit the details of warranty and how it was linked to commission and only a simple chart was produced before him, especially when the agreement, details of the bills and als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74,146/The case was selected for scrutiny, subsequently notice under section 143(2)/142(1) followed by questionnaire were issued to assessee. In response to statutory notices, representatives of assessee appeared before Ld.AO and produced books of accounts, bills, vouchers which were put to test check. 2.1. Ld.AO observed that assessee is engaged in business of trading of testing and mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid issue now stands covered by order dated 30/03/16 passed by this Tribunal for preceding assessment years being assessment year 2007-08 and 2008-09 in ITA No. 894/Del/2012 and 520/Del/2013 respectively. He submitted that this Tribunal remanded issue back to Ld.AO to re-compute income received by assessee on account of commission and services including warranty obligation by applying rationale in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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