Held that disallowance arbitrary and unsustainable. Deletion of addition on account of excess warranty provision by Tribunal, proper. (AY. 2016-17)
PCIT v. Sony India Pvt. Ltd. [2024] 167 taxmann.com 549 / (2025) 477 ITR 576 (Delhi)(HC)
S. 37(1) : Business expenditure-Provision for warranty – Deletion of addition by the Tribunal is affirmed.
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