provisions for warranty the decision of
Supreme Court in the case Rotork Controls India (P) Lid. v. CIT
(2009) 314 ITR 62 may be referred ... assessee provides a standard
warranty whereby in the event of any Beacon Rotork Actuator or part
thereof becoming defective, the assessee company undertakes to
rectify
placed reliance on
APOLLO TYRES LTD. VS. COMMISSIONER OF INCOME
TAX2, ROTORK CONTROLS INDIA P. LTD. VS.
COMMISSIONER OF INCOME TAX3, BHARAT EARTH
MOVERS
decisions of the Supreme Court in Bharat Movers supra and Rotork Controls
India P. Ltd. , supra and has recorded a finding that discount on issue
Supreme Court in the case of Rotork Controls
Ltd. (314 ITR 62) is applicable here, when the same
relates to provision for warranty and hence ... Supreme Court in the case of
Rotork Controls Ltd. (314 (ITR 62) is applicable in this
case when scientifc basis of the valuation cost
Supreme Court in the case of Rotork Controls Ltd. (314 ITR 62)
is applicable in this case when scientific basis of the provision of
warranty ... covered by judgment of the
Hon'ble Apex Court in Rotork Controls India (P). Ltd. vs. Commissioner of
Income Tax, Chennai1 . That would leave
itxa 775-16-o
judgment of Supreme Court in case of Rotork Controls India
Private Limited1. The Tribunal also placed reliance on the
decision
similar reasons, the decision of the Supreme Court in case
of Rotork Controls India P. Ltd . v/s. CIT reported in 314 ITR 62 would
