https://www.taxtmi.com/caselaws?id=369338 The Tax Appeal was dismissed as both the Commissioner of Income Tax (Appeals) and the Tribunal ruled in favor of the assessee. The disallowance of expenditure for provision of one-year warranty was overturned, emphasizing the importance of considering the actual cost incurred in providing services. Additionally, the adhoc disallowance of various expenditures due to the absence of bills and vouchers was deleted after the assessee submitted additional evidence during the appellate stage, highlighting the significance of allowing the submission of evidence for a fair assessment of expenses. en-us Tue, 09 Oct 2018 00:00:00 +0530 Thu, 25 Oct 2018 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369338 The Tax Appeal was dismissed as both the Commissioner of Income Tax (Appeals) and the Tribunal ruled in favor of the assessee. The disallowance of expenditure for provision of one-year warranty was overturned, emphasizing the importance of considering the actual cost incurred in providing services. Additionally, the adhoc disallowance of various expenditures due to the absence of bills and vouchers was deleted after the assessee submitted additional evidence during the appellate stage, highlighting the significance of allowing the submission of evidence for a fair assessment of expenses. Case-Laws Income Tax Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369338