Allowing the appeal of the assessee , the Tribunal held that ; since assessee had been following consistent method in creating similar warranty provision in other assessment years as well and no disallowance was made at revenue’s behest, assessee’s claim of warranty provision being computed on scientific basis, was to be accepted.  Tribunal also held that stores and spares expenses pertained to normal repairs and maintenance of manufacturing facility and salary, wages and staff welfare were related to normal business expenditure, no ad hoc disallowance could be made. ( AY.2000-01 , 2001-02 )