https://www.taxtmi.com/caselaws?id=65345 Warranty deduction claims were treated as covered against the assessee by an earlier Tribunal view in the same case, so the deduction was disallowed. A stated arithmetical mismatch in the add-back computation was sent back for verification and correction if error was found. Interest under the Income-tax Act, though not mentioned in the assessment order body but included in the demand notice, was treated as curable: the matter was remanded for a fresh speaking order after hearing the assessee. The appeal therefore yielded only limited remand relief, with the substantive warranty disallowance sustained. en-us Wed, 30 Jun 2004 00:00:00 +0530 Tue, 15 Feb 2011 11:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65345 Warranty deduction claims were treated as covered against the assessee by an earlier Tribunal view in the same case, so the deduction was disallowed. A stated arithmetical mismatch in the add-back computation was sent back for verification and correction if error was found. Interest under the Income-tax Act, though not mentioned in the assessment order body but included in the demand notice, was treated as curable: the matter was remanded for a fresh speaking order after hearing the assessee. The appeal therefore yielded only limited remand relief, with the substantive warranty disallowance sustained. Case-Laws Income Tax Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65345