https://www.taxtmi.com/caselaws?id=219699 The ITAT, Bangalore, ruled in favor of the appellant regarding the disallowance of the provision for warranty debited to the profit and loss account. The Tribunal deleted the addition, considering scientific estimation, past experience, and court precedents, allowing the appeal. Although the issue of liability to be charged to interest u/s 234 B of the Act was not explicitly addressed, it can be inferred that it was resolved in favor of the appellant along with the main issue. en-us Tue, 12 Jun 2012 00:00:00 +0530 Tue, 18 Dec 2012 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219699 The ITAT, Bangalore, ruled in favor of the appellant regarding the disallowance of the provision for warranty debited to the profit and loss account. The Tribunal deleted the addition, considering scientific estimation, past experience, and court precedents, allowing the appeal. Although the issue of liability to be charged to interest u/s 234 B of the Act was not explicitly addressed, it can be inferred that it was resolved in favor of the appellant along with the main issue. Case-Laws Income Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219699