https://www.taxtmi.com/caselaws?id=238891 The Tribunal upheld the CIT(A)'s decisions on the issues of ICC World Cup Cricket Tournament sponsorship and provision for warranty expenses, affirming that the assessee received commensurate benefits and that the provision was allowable based on past practice and judicial precedents. However, it remitted the issue of reimbursement of advertisement expenses back to the TPO for re-adjudication in light of the Special Bench's principles. The appeal by the Revenue was partly allowed for statistical purposes. en-us Fri, 11 Oct 2013 00:00:00 +0530 Tue, 31 Mar 2015 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238891 The Tribunal upheld the CIT(A)'s decisions on the issues of ICC World Cup Cricket Tournament sponsorship and provision for warranty expenses, affirming that the assessee received commensurate benefits and that the provision was allowable based on past practice and judicial precedents. However, it remitted the issue of reimbursement of advertisement expenses back to the TPO for re-adjudication in light of the Special Bench's principles. The appeal by the Revenue was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238891