2016 (1) TMI 211

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.... Per Shri Kul Bharat, Judicial Member This appeal by the Revenue is directed against the order of the Ld.Commissioner of Income Tax(Appeals)-XIV, Ahmedabad ['CIT(A)' in short] dated 09/04/2012 pertaining to Assessment Year (AY) 2009-10. The Revenue has raised the following grounds of appeal:- 1) The Ld.Commissioner of Income-Tax (Appeals)-XIV, Ahmedabad has erred in law and on....

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....O in short) disallowed a sum of Rs. 18 lacs claimed as provisions for replacement & warranty charges u/s.37 of the Act. Aggrieved by that the assessee preferred an appeal before the ld.CIT(A), who after considering the submissions and following his predecessor's order passed in AY 2008- 09, decided the issue in favour of the assessee. Aggrieved by the order of the ld.CIT(A), the Revenue is now....

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....724/Ahd/2011 for AY 2008-09) travelled upto the stage of ITAT "C" Bench, Ahmedabad and the Coordinate Bench vide order dated 13/08/2015 had decided this issue in para-11 of its order as under:- "11. We have heard the rival submissions and perused the material on record. The issue in the present ground is with respect to allowability of provisions for warranty. We find that while deleting ....