Tribunal held that the provision made for sales and advertisement would crystallise not during the year under consideration but in the following year. The Panel‘s observation was correct.  That as the disallowance of advertisement expenditure was confirmed by the Assessing Officer on the ground of there being no documentary evidence therefor, the issue was remanded back to him to allow the assessee the opportunity to provide the necessary documents.  That as regards disallowance of the warranty provision, the Dispute Resolution Panel directed the Assessing Officer to verify whether the expenditure has actually been claimed for the year, in order to be allowed, which verification was not carried out by the Assessing Officer. (AY. 2012-13)