Tuesday, May 29, 2018

Claim of warranty provision to be accepted if Hitachi was following consistent method of creating provisions

IT: Where assessee had been following consistent method in creating similar warranty provision year after year, no ad hoc addition could be made

from www.taxmann.com Latest Case Laws https://ift.tt/2GYoZNQ
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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