Huawei Telecommunication (India) Company (P.) Ltd. v. ACIT (2018) 171 ITD 19 (Delhi) (Trib.)

S. 37(1) : Business expenditure -Warranty provision- Services by way of repair and replacement for a pre-defined period, said provision was eligible for deduction [ S.145 ]

Tribunal held that where assessee, engaged in providing marketing, technical support installation and Commissioning services to telecommunication sector, made a provision for warranty services by way of repair and replacement for a pre-defined period, said provision was eligible for deduction .( AY.2008-09 )