https://www.taxtmi.com/caselaws?id=778712 The HC upheld the allowance of after-sales expenses, finding they represented legitimate provisions rather than inadmissible items and rejecting Revenue's disallowance. The tribunal's acceptance of the assessee's computation was not disturbed; actual subsequent expenditure exceeded the provision, confirming admissibility and rendering any dispute over timing revenue neutral for a company taxed at a uniform rate. The HC deleted the impugned disallowance and found no substantial question of law. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778712 The HC upheld the allowance of after-sales expenses, finding they represented legitimate provisions rather than inadmissible items and rejecting Revenue's disallowance. The tribunal's acceptance of the assessee's computation was not disturbed; actual subsequent expenditure exceeded the provision, confirming admissibility and rendering any dispute over timing revenue neutral for a company taxed at a uniform rate. The HC deleted the impugned disallowance and found no substantial question of law. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778712