https://www.taxtmi.com/caselaws?id=249047 The Revenue's appeal challenging the CIT(A)'s order for the assessment year 2004-05 involved additions to income for provisions such as warranty expenses and doubtful debts. The Tribunal found the provision for warranty and other expenses to be a valid liability, deleted double additions for doubtful debts and gratuity, and allowed deductions based on previous decisions and legislative amendments. The appeal was partially allowed, addressing the computation of income under regular provisions and book profit under section 115JB as per the Appellate Tribunal ITAT DELHI's judgment. en-us Thu, 26 Jun 2014 00:00:00 +0530 Thu, 03 Jul 2014 10:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249047 The Revenue's appeal challenging the CIT(A)'s order for the assessment year 2004-05 involved additions to income for provisions such as warranty expenses and doubtful debts. The Tribunal found the provision for warranty and other expenses to be a valid liability, deleted double additions for doubtful debts and gratuity, and allowed deductions based on previous decisions and legislative amendments. The appeal was partially allowed, addressing the computation of income under regular provisions and book profit under section 115JB as per the Appellate Tribunal ITAT DELHI's judgment. Case-Laws Income Tax Thu, 26 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249047