https://www.taxtmi.com/caselaws?id=342555 The Tribunal allowed the assessee's claim for warranty expenses for both assessment years, following the Supreme Court's precedent. Regarding the provision for bad and doubtful debts, the Tribunal remitted the matter back to the AO for verification if the bad debt or part thereof was written off in the accounts, directing further examination. The final judgment resulted in the allowance of ITA No. 258/Ind/2015 (warranty provisions) and partial allowance of ITA No. 232/Ind/2016 (provision for bad and doubtful debts) for statistical purposes. en-us Thu, 19 Jan 2017 00:00:00 +0530 Mon, 08 May 2017 08:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342555 The Tribunal allowed the assessee's claim for warranty expenses for both assessment years, following the Supreme Court's precedent. Regarding the provision for bad and doubtful debts, the Tribunal remitted the matter back to the AO for verification if the bad debt or part thereof was written off in the accounts, directing further examination. The final judgment resulted in the allowance of ITA No. 258/Ind/2015 (warranty provisions) and partial allowance of ITA No. 232/Ind/2016 (provision for bad and doubtful debts) for statistical purposes. Case-Laws Income Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342555