Warranty provisions not to be added for calculation of book profit for MAT

HIGH COURT OF DELHI Commissioner of Income-tax Versus Becton Dickinson India (P.)Ltd. IT APPEAL NOS. 39 TO 43 OF 2012 NOVEMBER 19, 2012 ORDER S. RavindraBhat, J. – The revenue claims to be aggrieved by the common order dated 12.11.2010 of the Tribunal in several appeal filed by the revenue for various assessment years 2001-02, 2002-03, 2004-05 and 2005-06. 2. The assessee’s appeals for assessment years 2004-05 and 2002-03 were also considered by the ITAT by the said common order. 3. The revenue urges following substantial question of law before this Court i.e. whe...