decision of the Honorable
Supreme Court in the case of Rotork Controls Private Limited and has proceeded to
disallow provision for warranty which has been ... Apex Court in the case of Rotork Controls India (Pvt) Ltd have been
satisfied by the assessee, viz., establishing that there is a present obligation
principles laid out by the Honourable SC in the case of Rotork
Controls India Private Limited1 and therefore such expenditure is
an allowable deduction under
Apex Court in the case of Rotork Controls India
(P) Ltd. (314 ITR 62) which was not applicable to the case on hand ... Apex Court in the
case of Rotork Controls India P. Ltd. (supra) and holding that this
decision of Hon'ble Apex Court was squarely
laid out by the Honorable Supreme Court
in the case of Rotork Controls India Private Limited 2 and
therefore such expenditure is an allowable deduction ... Bang/2017
Hon'ble Supreme Court in the case of Rotork Controls India Pvt.
Ltd. vs. CIT , reported in [2009] 180 Taxman
decision of the Supreme Court
in the case of Rotork Controls India Pvt. Ltd. Vs CIT
Chennai 180 Taxman 422.
The assessment order passed ... Supreme Court in the case of Rotork Control India
Pvt.Ltd. vs. CIT (314 ITR 62). The Principal Commissioner held
that the assessment order passed
Apex Court in the case of Rotork Controls India (P.) Ltd. vs.
CIT (314 ITR 62)(SC), called upon the assessee-company to furnish
certain ... Supreme Court in the
case M/s.Rotork Controls India Pvt. Ltd. vs. CIT , the
following details are to be ascertained to allow the claim
judgment of
Hon'ble Apex Court in the case of Rotork Controls India P. Ltd [314 ITR
62], claim had to be allowed ... Apex Court and was tagged along with
Rotork Controls India P. Ltd . CIT (A) was of the opinion that by virtue of
the judgment
Supreme
Court in the case of Rotork Controls India (P.) Ltd. v. CIT , 314
ITR 62 (SC) wherein it was held as under ... Rotork Controls India (P.) Ltd. v. CIT , in
which the Madras High Court has overruled the decision of the
Tribunal allowing deduction under section
applying the
decision of the Apex Court in the case of Rotork Controls India
(P) Ltd. without appreciating the difference in facts of the
assessee ... case and those in the case of Rotork Controls India
(P) Ltd.
3. In the assessee's appeal viz., ITA
No.207/Bang/2013
decision of the Apex Court in the case of
M/s Rotork Controls India, reported in 314 ITR 62 without ... Supreme Court in the case of
M/s Rotork Controls India reported in 314 ITR 62.
2.3 After reproducing the submissions of the assesseee
