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Case Law Details

Case Name : Tractors and Farm Equipment Ltd. Vs DCIT (ITAT Chennai)
Appeal Number : ITA No.1069/Chny/2019
Date of Judgement/Order : 07/03/2022
Related Assessment Year : 2010-11
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Tractors and Farm Equipment Ltd. Vs DCIT (ITAT Chennai)

The submissions of Ld. AR are that warranty expenditure is part of overall sales obligations and the expenditure is reimbursed on actual basis. The warranty obligation being part and parcel of sales transact

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