Following the earlier order , the Tribunal held that , provision for damaged goods is held to be allowable . ( AY.2008-09, 2009-10)
Rasna P. Ltd. v. DCIT (2018) 63 ITR 28 (SN)(Ahd) (Trib)
S.37(1): Business expenditure — Provision for damaged goods -Held to be allowable .