Hec Ltd, Finance &Accounts, Ranchi vs. DCIT Circle-1, Ranchi
In the result, all appeals filed by the Revenue are dismissed and all appeals filed by the Assessee are allowed
ITA 232/RAN/2016[2008-09]Status: DisposedITAT Ranchi05 Apr 2019AY 2008-09
Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)
For Appellant: None appearedFor Respondent: Shri Indrajit Singh, CIT/ld.DR
Section 143(3)Section 147Section 148Section 37(1)
…he following cases: - a. Haden International Group India (P) Ltd. Vs. Assistant Commissioner of Income Tax, Circle-3, Thane (2008) 20 SOT 305 (Mum) - IT AT Mumbai Bench 'H b. Siemens Public Communication Networks Ltd. Vs. CIT, Bangalore-III. Bangalore (2010) 126 SOT 141 (Bang) - ITAT Banglore Bench 'B' c. Deputy Commissioner of Income Tax, Circle-4(l), New Delhi vs. LG Electronics (1) Ltd. [2009J 29 SOT 167 (Delhi) - ITAT Delhi Bench 'D’ Therefore, relying on the Judgment of the Co-ordinate Benches of ITAT, as mentioned above, we dismiss the appeals of Revenue relating to warranty expenses. Page7 10. iv) In the…