Dismissing the appeal of the revenue the court held that provision for warranty is held to be allowable as deduction . Followed Rotrok Controls India Pvt. Ltd. vs. CIT (2009) 314 ITR 62 (SC).(AY. 2008-09)
CIT v. Amco Batteries Ltd. (2020) 193 DTR 169/316 CTR 772 (Karn) (HC)
S. 37(1) : Business expenditure – Provision for warranty – Held to be allowable as deduction .