Case Law Details
Advocate Akhilesh Kumar Sah
ACIT Vs Eichers Motors Ltd (ITAT Delhi)
Recently, in ACIT vs. Eicher Motors Ltd (ITAT Delhi) [ITA No. 3185/DEL/2016 decided on 16.05.2019], briefly, one of the ground taken by the Revenue was in respect of the deletion of addition of Rs. 3.92 crores made by the Assessing Officer on account of provision for warranty.
The Learned Members of the ITAT, Delhi found that the similar disallowances were made by the Assessing Officer in A.Ys 2003-04 to 2009-10 and in A.Y 2010-11. The disallowances were deleted by the CIT (A) and the Revenue did not prefer any appeal till A.Y 2008 -09. In A.Ys 2009-10 and 2010-11, dispute relating to similar disallowances travelled upto the Tribunal and the Tribunal had decided the issue in favour of the assessee and against the Revenue in ITA No. 2561/DEL/2013 for A.Y 2009-10 and ITA No. 2228/DEL/2014 for A.Y 2010-11.
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