Supreme Court, passed in the case of Rotork Controls India Private Limited v.
CIT reported in (2009) 13 SCC 283, to be entitled ... ratio laid down by the
Apex Court in the case of Rotork Controls India Private Limited v. CIT reported
in (2009) 13 SCC 283 would
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
decision of Hon'ble Apex Court in the case of Rotork
Control India P. Ltd. CIT, 314 ITR 62 (SC). He placed on record ... Apex Court in the case of Rotork Control
India P. Ltd., (supra) set aside and restored the issue back to the file
Supreme
Court's judgment in the case of Rotork Controls India Pvt Ltd Vs CIT [(2009) 314 ITR
62 (SC)]. These submissions, however ... down by Hon'ble Supreme Court in the
case of Rotork Control (supra) and as the provision has been computed on a fairly
scientific
At & T Communication Services India Pvt. ... vs Dcit, New Delhi on 14 August, 2019
Supreme Court of India, in the case of
Rotork Controls India Pvt.Ltd., (2009) 314 ITR 62, has stated
that warranty provision is allowable ... Supreme Court in the case of Rotork Controls India Pvt. Ltd.
314 ITR 62 (SC) wherein the Hon'ble Supreme Court has laid down
contentions and perused the material on
record. In the case of Rotork Controls India (P.) Ltd. v. Commissioner
of Income-tax, Chennai 180 taxmann ... decision of Hon'ble Supreme
Court in the case of Rotork Controls India Private Limited vs. CIT (314
ITR 62) (SC), wherein
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
Supreme Court in the case of Rotork Controls India (P.) Ltd. v. CIT , (2009)
314 ITR 62 (SC), and held as under ... been laid down by the Hon'ble
Supreme Court in Rotork Controls India (P) Ltd. (supra),
which has been popularly known as triple test
Supreme Court, passed
in the case of Rotork Controls India Private Limited v. CIT
reported in (2009) 13 SCC 283, to be entitled ... ratio
laid down by the Apex Court in the case of Rotork Controls
India Private Limited v. CIT reported in (2009) 13 SCC 283
would
