https://www.taxtmi.com/caselaws?id=776978 ITAT remitted the matter to the AO for a limited purpose: to examine whether warranty provisions written back in the year under appeal should be treated as operative income for ALP determination, consistent with their treatment in earlier years. The appellant is granted an opportunity before the AO to demonstrate this issue; no fresh evidence having been filed, and no other grounds are to be reopened by the AO. Appeal allowed for statistical purposes; AO directed to complete assessment expeditiously. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776978 ITAT remitted the matter to the AO for a limited purpose: to examine whether warranty provisions written back in the year under appeal should be treated as operative income for ALP determination, consistent with their treatment in earlier years. The appellant is granted an opportunity before the AO to demonstrate this issue; no fresh evidence having been filed, and no other grounds are to be reopened by the AO. Appeal allowed for statistical purposes; AO directed to complete assessment expeditiously. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776978