DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 11(1)

JUDGEMENT

(1.) This appeal is filed by the assessee challenging the order passed by the Income Tax Appellate Tribunal, "A" Bench, Bangalore dated 13.2.2015 in ITA Nos. 362 & 363/BANG/2007 relating to the assessment years 2002-03 and 2003-04.

(2.) Brief facts of the case are that the assessee/company which is engaged in the marketing and distribution of software systems and storage devices, computer consultancy and solutions, had filed its return of income for the relevant assessment years. During the assessment proceedings under Section 143(3) of the income tax Act, 1961 (the 'Act' for short), the Assessing Officer observed that the assessee has created provision for warranty during the relevant assessment years and the expenditure claimed was disallowed by the Assessing Officer. Aggrieved, the assessee preferred appeals before the Appellate Commissioner which were allowed by following the decision of the Tribunal in the case of CIT vs Wipro GE Medical Systems (80 TTJ 455). Being aggrieved, revenue had preferred the appeals before this Court in ITA Nos.448/2008 c/w ITA 449 and 1039/2008. This Court by order dated 26.09.2012 remanded the matter back to the Tribunal. The Judgment of this Court reads thus:

(3.) Pursuant to the Judgment passed by this Court, the Tribunal reconsidered the matter and finally, remanded the matter to the Assessing Officer for a limited purpose of verification as to whether the assessee's provision for warranty is based on the past history or actual expenditure incurred by the assessee on account of such warranty.