Held that the provision for warranty  the Tribunal had examined the relevant clause in the terms and conditions of the agreement and had found that the warranty clause was in-built in the guarantee clause itself and the assessee had to replace the meters in the event of any defective supply within a period of 5½ years and in the event of the meters not getting replaced, the assessee had to pay twice the cost of meters.  Order of Tribunal is affirmed. Depreciation on intellectual property is also affirmed.  (AY. 2012-13)