cost of goods as well as cost of warranty against the manufacturing defects discovered in the complete unit during a period of 12 months after ... effect from 11-4-1981 the manufacturers took the view that the cost of warranty against the manufacturing defects in the sealed-in unit
account of defective
damaged goods under the head 'Customer Claim and Defective'. The
assessee submitted that the defective goods were stretched and destroyed ... sale pertained to the goods which were not subject to any
manufacturing defect, whereas B grade sale was regarding the goods having
some minor manufacturing
being found as non-operable on account of built-in manufacturing defects. He felt that if the car had in fact been given over ... make use of the car because of its in-built manufacturing defects and so ultimately the car had to be sent back to the original
that warranty claims
where the goods are replaced on account of manufacturing defect is taken care of
by the AEs. The warranty against manufacturing defects ... corresponding warranty by AE. The AE only takes care of manufacturing defects.
Product liability and warranty risks are borne by the assessee. This fact
Hero Honda Motors Ltd. vs Joint Commissioner Of Income Tax on 13 May, 2005
Equivalent
warranty and assessee is under obligation to replace any component
bearing manufacturing defect free of cost and at the end of the relevant
previous year ... past and the facts show that defects existed in some of ht items
manufactured and sold, then provision made for warranty in
respect of such
warranty and
assessee is under obligation to replace any component
bearing manufacturing defect free of cost and at the end
of the relevant previous year ... past and the facts show that defects existed in
some of ht items manufactured and sold, then
provision made for warranty in respect of such
Goodyear India Ltd., Haryana vs Addl. Cit, New Delhi on 22 January, 2018
IN THE
responsible for analysing the problems that are encountered during the manufacturing as well as failures in the field. It identifies the root cause, suggested suitable ... possible and practicable to approach HMCL for each and every minor defect in the vehicle. The minor defects which might be dealt with
cleared within 30 days. The rejection of goods due to manufacturing defect or late supply will be that of the assessee and any other rejection ... rejection of goods by Cimmco for reasons other than the manufacturing defect or late supply. The order from Cimmco was received by the assessee
