Siemens Public Communication Networks Ltd. vs Commissioner Of Income Tax "," Anr.

Authority: ITAT Tribunal/Court: Bangalore Date: 2012-09-07 AY: 2000-01 Section: 45, 56, 69, 69C, 145(3) Acts: Income Tax Act 1961 Result: Assessee Citation: (2009) 29 DTR (Bang)(Trib) 336 : (2010) 126 ITD 141 Justices: Shailendra Kumar Yadav, J.M. "," N.L. Kalra, A.M. Appeal No: ITA Nos. 589/Bang/2007 ", " 694/Bang/2008; Asst. yr. 2003-04
Whether provision for warranty is an allowable business expenditure under section 37(1) of the Income Tax Act, 1961 --- Held Yes; Whether interest income from inter-unit fund transfers qualifies for deduction under section 10B --- Held No

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