2007 (11) TMI 613

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... aggrieved by an order dated 21st July, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench "G" ("the Tribunal") in ITA No.1907/Del/04 relevant for the Assessment Year 1999-2000. The Assessee was a new company which was manufacturing and marketing engines for two and three wheeler vehicles under 500cc capacity. The Assessee estimated warranty claims and made a provision therefor to th....