https://www.taxtmi.com/caselaws?id=359011 The ITAT allowed the assessee's appeals, dismissing the Revenue's appeals and upholding the CIT(A)'s deletion of various disallowances. The ITAT accepted the assessee's warranty provisions as computed on a scientific basis, finding the method consistent and supported by relevant evidence. The CIT(A) was deemed to have followed due process in considering the evidence and remand reports, leading to the dismissal of the impugned disallowances. en-us Wed, 18 Apr 2018 00:00:00 +0530 Sat, 21 Apr 2018 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359011 The ITAT allowed the assessee's appeals, dismissing the Revenue's appeals and upholding the CIT(A)'s deletion of various disallowances. The ITAT accepted the assessee's warranty provisions as computed on a scientific basis, finding the method consistent and supported by relevant evidence. The CIT(A) was deemed to have followed due process in considering the evidence and remand reports, leading to the dismissal of the impugned disallowances. Case-Laws Income Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359011