{"id":3674,"date":"2019-01-15T12:35:14","date_gmt":"2019-01-15T12:35:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/indo-russian-aviation-ltd-v-acit-2018-173-itd-597-punetrib\/"},"modified":"2019-03-12T10:24:34","modified_gmt":"2019-03-12T10:24:34","slug":"indo-russian-aviation-ltd-v-acit-2018-173-itd-597-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indo-russian-aviation-ltd-v-acit-2018-173-itd-597-punetrib\/","title":{"rendered":"Indo Russian Aviation Ltd. v. ACIT (2018) 173 ITD 597\/ 196 TTJ 656  (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, in terms of tripartite agreement entered into between assessee, a Russian company and Indian Air Force, assessee had to supply engines of aircrafts to Indian Air Force manufactured by Rusian company -warranty in respect of engines so supplied was responsibility of assessee for a specified period- Warranty\u00a0 expenses\u00a0 is held to be allowable .( AY.2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Warranty expenses-In terms of tripartite agreement entered into between assessee, a Russian company and Indian Air Force, assessee had to supply engines of aircrafts to Indian Air Force manufactured by Rusian company-warranty in respect of engines so supplied was responsibility of assessee for a specified period- Warranty  expenses  is held to be allowable.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3674","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Xg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3674"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3674\/revisions"}],"predecessor-version":[{"id":4335,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3674\/revisions\/4335"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}