https://www.taxtmi.com/caselaws?id=387357 The Tribunal allowed the assessee's appeal regarding the deduction for "Education Cess," citing precedents that established it as an allowable expenditure. The provision for warranty was also upheld in favor of the assessee based on prior decisions confirming its scientific basis and proper accounting treatment. Additionally, the disallowance of "Administrative Service Charges" was deleted, following consistent rulings in favor of the assessee. Ultimately, the assessee's appeals were allowed, and the Revenue's appeals were dismissed in the judgment pronounced on 18th September 2019. en-us Wed, 18 Sep 2019 00:00:00 +0530 Tue, 22 Oct 2019 10:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387357 The Tribunal allowed the assessee's appeal regarding the deduction for "Education Cess," citing precedents that established it as an allowable expenditure. The provision for warranty was also upheld in favor of the assessee based on prior decisions confirming its scientific basis and proper accounting treatment. Additionally, the disallowance of "Administrative Service Charges" was deleted, following consistent rulings in favor of the assessee. Ultimately, the assessee's appeals were allowed, and the Revenue's appeals were dismissed in the judgment pronounced on 18th September 2019. Case-Laws Income Tax Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387357