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
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
decision of Hon'ble Supreme
Court in case of Rotork Controls India Pvt. Ltd. Vs CIT 223 CTR 425. The
Assessing Officer ... decision of Hon'ble Supreme Court in case of
Rotork Controls India Pvt. Ltd. Vs CIT (supra).
17. Before
Supreme Court in the case of Rotork Controls
India Private Limited v. CIT (314 ITR 62), by incorrectly distinguishing it on
facts.
4. Whether ... decision of hon'ble Apex Court in the case of Rotork Controls India
Pvt Ltd (314 ITR 62).
5. Before us, none appeared
judgment of Hon'ble Supreme Court in case of Rotork Controls India
(P) Ltd. vs. CIT (314 ITR 62). The AO however ... judgment of Hon'ble Supreme Court
in the case of Rotork Controls India (P) Ltd. vs. CIT (supra). CIT(A)
however did not accept
arbitrary and skewed with actuals.
Hence, the SC case in Rotork Controls does not apply. DRP in FY 2008-09
has also held similarly ... Supreme Court decision in the case of Rotork
Controls Ltd., 314 ITR 62. Learned Counsel submits that in all the years, the
Assessing Officer
decision of
Hon'ble Supreme Court in the case of Rotork Controls India Pvt Ltd vs CIT
314 ITR 62(SC ). The assessee also ... decision of Hon'ble Supreme Court in the case of Rotork
Control India Pvt Ltd vs CIT (supra). We have gone through the case
Supreme Court in the case of Rotork
Controls India (P) Ltd. vs. CIT 314 ITR 62 (SC). However, as the assessee
failed to file ... judgment of the Hon'ble Supreme Court in
Rotork Controls India (P) Ltd. (supra).
Therefore, from AY 2009-10, the company decided to claim
Bharat Earth Movers Vs. CIT
( 2000)(245 ITR 428) and Rotork Controls India OVT Ltd Vs. CIT (314 ITR 62),
yet the AO took ... Vinitec Corporation Pvt. Ltd.
reported in 278 ITR 337 (Del); ( c) Rotork Controls India Ltd. vs. CIT
reported in 314 ITR 62(SC); ( d) Bharat
Concentrix Services India Private ... vs Deputy Commissioner Of Income ... on 18 October, 2023
IN THE
