Case Law Details
Case Name : PCIT Vs Landis GYR (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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PCIT Vs Landis GYR (Calcutta High Court)
Calcutta High Court held that Tribunal duly examined the terms and conditions of the agreement and found that warranty clause is in-built. Accordingly, provision of warranty is duly allowable.
Facts- This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 is directed against the order passed by the Income Tax Appellate Tribunal. Revenue mainly contested the granting relief to the assessee on account of an unascertained liability ‘Provi
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