In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed
Bench: Shri D.T. Garasia & Shri O.P. Meena
144C and 92CA of Income Tax Act,1961(hereinafter referred as of ”the Act”) of the Deputy Commissioner of Income tax- 1(1),Bhopal (hereinafter referred as “the AO”), for the assessment year 2010-11 order dated 13.02.2015 and for the A.Y. 2011-12 order dated 22.02.2016 passed in pursuance of the directions issued by Dispute Resolution Panel-IV, Mumbai