Provision for warranty made on scientific way and based on past history is allowed as deduction

Advocate Akhilesh Kumar Sah Where the provision of warranty was made on scientific way and based on past history it was allowed as deduction: Dell International case Provisions for expenditures have to be made in the reasonable way otherwise the same may be disallowed while computing the income and tax thereon of an assessee. Recently, in Dell International Services India Pvt. Ltd. vs. DCIT [IT(TP)A No.85/Bang/2014 & CO No.21/Bang/2016 [in IT(TP)A No.1838/Bang/2013] and JCIT vs. Dell International Services India Pvt. Ltd.[ IT(TP)A Nos.1838/Bang/2013 & 1026/Bang/2014],{decided on 13.1...