Exp. allowable if assessee was responsible for warranty towards engines supplied to IAF manufactured by Russian Co.

IT : Where in terms of tripartite agreement entered into between assessee, a Russian company and Indian Air Force, assessee had to supply engines of aircrafts to Indian Air Force manufactured by Rusian company, in view of fact that warranty in respect of engines so supplied was responsibility of assessee for a specified period, assessee's claim for deduction of warranty expenses was to be allowed

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