THE DEPUTY COMMR. INCOME TAX, CIRCLE-1(2),, RAJKOT vs. M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

127 the Hon'ble Madras High Court while deciding an exactly identical issue has held as under:- "The Tribunal pointed out that the Assessing Officer has not at all examined the aspect with regard to the admissibility of the sum shown as provision for warranty cost. It further also pointed out that the method as projected by the assessee

THE DY. COMMR. OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT vs. M/S. RADHE RENEWABLE ENERGY DEVELOPEMENT PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

127 the Hon'ble Madras High Court while deciding an exactly identical issue has held as under:- "The Tribunal pointed out that the Assessing Officer has not at all examined the aspect with regard to the admissibility of the sum shown as provision for warranty cost. It further also pointed out that the method as projected by the assessee

RADHE RENEWABLE ENERGY DEVELOPMENT PVT LTD,RAJKOT vs. THE PCIT, RAJKOT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

127 the Hon'ble Madras High Court while deciding an exactly identical issue has held as under:- "The Tribunal pointed out that the Assessing Officer has not at all examined the aspect with regard to the admissibility of the sum shown as provision for warranty cost. It further also pointed out that the method as projected by the assessee

KIRAN HARUBHAI DANGAR,JUNAGADH vs. ASSESSING OFFICER, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

transferred on 20/01/2012 in the name of Kiranbhal Harubhol Dangor & Sadgunaben Kiritbhai Bhutaiya for a sum of Rs. 4,51,000/- only. Therefore, all the details given in Satakhat has been found correct from records of revenue officials. Hence, this is abundantly clear that the details written in Satakhat are correct and hence the whole transaction amount