https://www.taxtmi.com/caselaws?id=211637 The Tribunal dismissed the appeal and upheld the decision to quash the CIT's order on the warranty claim and Section 35DDA deduction. The Tribunal emphasized the importance of clear findings and adequate inquiry for an order to be deemed erroneous and prejudicial to the Revenue's interest under Section 263. en-us Mon, 12 Mar 2012 00:00:00 +0530 Tue, 14 Jul 2026 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211637 The Tribunal dismissed the appeal and upheld the decision to quash the CIT's order on the warranty claim and Section 35DDA deduction. The Tribunal emphasized the importance of clear findings and adequate inquiry for an order to be deemed erroneous and prejudicial to the Revenue's interest under Section 263. Case-Laws Income Tax Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211637