Relief to Dell International: ITAT rules Amount received towards Warranty is Refundable even on Cancellation of Warranty Agreement [Read Order]

Relief - Dell - International - ITAT rules - Agreement - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench granted relief to M/s. Dell International Services India Private Limited and held that amount received towards warranty is refundable even on cancellation of warranty agreement. The Assessee,M/s. Dell International Services India Private Limited is engaged in the business of sale of computer hardware, and also offers warranty…

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M/s.Dell International ServicesIndia Private Limited vs The Joint Commissioner ofIncome Tax

Counsel for Appellant:   Shri Praveen Karanth

Counsel for Respondent:   Shri T. Suryanarayana

CITATION:   2022 TAXSCAN (ITAT) 1349

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