Deductible expenses u/s 37 - provisions for warranty claims - The Tribunal upheld the practice of making...

Deductible expenses u/s 37 - provisions for warranty claims - The Tribunal upheld the practice of making provisions for warranty based on a reasonable estimation method and acknowledged the legitimacy of reversing unutilized warranty provisions at the end of the warranty period, thereby offering them for taxation. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X