Provision for warranty expenses should be reliable: Apple India case

Advocate Akhilesh Kumar Sah

M/ s. Apple India Pvt. Ltd. Vs DCIT (ITAT Bangalore)

Recently, in Apple India Pvt. Ltd. vs. DCIT [ITA Nos.422 & 423/Bang/2018 (A.Y.s: 2013-14 & 2014-15), decided on 03.08.2018], appeals were filed by the assessee directed against different orders of the Commissioner of Income-tax (Appeals)-1 [CIT(A)], Bengaluru, dated 30/10/2017 for the AYs 201

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