Guru Industrial Valves P.Ltd vs M/S.Rotork Controls India P.Ltd on 8 November, 2021
Author: N. Sathish Kumar
Bench: N. Sathish Kumar ... Bhatia
3.Mr.Vijay Kishin Bhatia . . . Petitioners /
Accused
Versus
M/s.Rotork Controls India P.Ltd.,
Rep. by its authorised signatory,
Mr.K.V.Bhaskar
Supreme Court in the case of Rotork Controls (I)
Ltd. have been fulfilled by it for claiming such provisions as expenses.
8. Whether ... Supreme Court in the case of Rotork
Controls India (P) Ltd. Vs. CIT (2009) 314 ITR 62 (SC). However,
the A.O after deliberating
provision is made is adjusted in the subsequent year. Rotork Controls India
P.Ltd Vs. CIT , 314 ITR 62(SC).
3 ITA Nos.2632 ... down by Hon'ble Supreme Court in the case
of Rotork Controls India Pvt. Ltd., vs. CIT,314 ITR 62(SC). The AO
while
deduction is
allowable even if quantified and paid later.
6. Rotork Controls (I) Ltd. 314 ITR 62 S.C. - allowed as
integral part of sale ... Reliance in this regard is placed on the following
decisions:
a) Rotork Controls India (P.) Ltd, v. CIT 314 ITR 62 (SC)
wherein
made by appellant,
Hon'ble Supreme Court in case of Rotork Controls India P. Ltd.
314 HR 62 observed as under:-
"For determining ... Supreme Court in the
case of M/s Rotork Controls India (P) Ltd. vs CIT [2009] 314 ITR
62 (SC). Perusal of the order passed
allowable expenditure by the Hon'ble supreme Court in Rotork
Controls India Pvt. Ltd. vs. CIT [2009] 314 ITR 62 [SC] as referred ... allow the claim as per decision of
Hon. Supreme Court in Rotork Controls India (P) Ltd.
(supra) ax above, Thi s ground of Revenue
Supreme Court of India in the case of Rotork
Controls India Ltd. reported as 314 ITR 62 wherein it was held that "the
present ... Apex Court judgment in the case of Rotork Controls India ltd.
(supra.), tabulated data relating to the matter of deciding this issue in the
assessee
placed on the decision of the Honble Supreme Court Rotork Controls India (P) Ltd. vs. Commissioner of Income Tax reported ... tests laid down by the Hon'ble Supreme Court in Rotork Controls India (P) Ltd. vs. Commissioner of Income Tax reported
decision of this court in the case of CIT V. Rotork Controls India Private Limited and others (T.C.No.163 of 2003, etc. dated ... decision of the Hon'ble Supreme Court of India in Rotork Controls India Private Limited V. CIT , (2009) 314 ITR 0062 (SC), the order
Judgment of the Apex Court in the case of
Rotork Controls India (P) Ltd. vs Commissioner of Income Tax
reported ... light of the Judgment pronounced by
the Apex Court in Rotork Controls Case (supra). No finding is
forth coming from the records that the assessee
