In the matter the Dispute Resolution Panel directed the Assessing Officer to examine the expenditure and if it was found that the provision was made on a consistent and scientific basis, the assessee manufactured multiple products and non-utilised portions of earlier years are either written back or reduced from the new provisions, the expenditure should be allowed under section 37(1). The Tribunal held that the issue with regard to disallowance of working capital adjustment was restored to the file of the Assessing Officer/Transfer Pricing Officer with the direction to allow working capital adjustment on actual basis. The Tribunal held, that the Assessing Officer did not follow the directions given by the Dispute Resolution Panel. Therefore, the issue was restored to the file of the Assessing Officer with the direction to examine the claim of the assessee in accordance with the principles laid down by the Supreme Court in the case of Rotork Controls India. Provision for bad and doubtful debts the  matter restored to Assessing Officer.  (AY.2009-10)