https://www.taxtmi.com/caselaws?id=193181 The Tribunal dismissed the Revenue's appeals, affirming decisions favoring the assessee on warranty provision disallowance, dealer concession, and transfer pricing adjustment. The Tribunal emphasized the need for a present obligation and reliable estimates for provision recognition, proper evidence for claimed expenditures, and fair opportunities for the assessee to respond to adjustments. One appeal was partially allowed for statistical purposes, highlighting the importance of merit-based decisions in tax matters. en-us Fri, 26 Jun 2015 00:00:00 +0530 Sat, 15 Jul 2017 15:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193181 The Tribunal dismissed the Revenue's appeals, affirming decisions favoring the assessee on warranty provision disallowance, dealer concession, and transfer pricing adjustment. The Tribunal emphasized the need for a present obligation and reliable estimates for provision recognition, proper evidence for claimed expenditures, and fair opportunities for the assessee to respond to adjustments. One appeal was partially allowed for statistical purposes, highlighting the importance of merit-based decisions in tax matters. Case-Laws Income Tax Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193181