Dismissing the appeal of the assessee the Court held that ; the practice of making a provision for warranty claims had been found to be consistent, scientific and regular , accordingly the provision for warranty was deductible. ( AY. 2009-10)
CIT v. Acer India Pvt. Ltd. (2018) 408 ITR 24 (Karn) (HC)
S. 37(1) : Business expenditure -Provision for warranty which is made on scientific basis is deductible. [ S.145 ]