2018 (10) TMI 1817

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.... the judgment of the Income Tax Appellate Tribunal dated 18.04.2018 raising following question for our consideration: "Whether the Appellate Tribunal has erred in law and on facts by deleting the addition made by the Assessing Officer and confirmed by the CIT(A) of Rs. 28,29,848/­ by disallowing the expenses claimed by the assessee for provision of five year warranty?" 2. The sole issue rai....

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....ee also produce data before the Revenue authorities of the failure ratio of assessment made in the assessment year 2008­09.   3. The Assessing Officer did not accept such explanation. Assessing Officer and Commissioner of Income Tax (Appeals) were of the opinion that letters produced were for the assessment year 2008­09 which would not be useful for the year under consideration. Asse....