Beacon Rotork Controls Ltd. vs Dy. Cit on 25 May, 2001
Equivalent citations: [2003]86ITD275(CHENNAI)
ORDER
Per Shri N. Barathvaja Sankar ... case of the assessee M/s. Beacon Rotork Controls Ltd., Madras, arise out of the same appellate order, the same were clubbed together, heard together
Rotork Control (India) Pvt. Ltd vs ) Commissioner Of Central Excise, ... on 4 June, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL ... Whether Order is to be circulated to the Departmental
Authorities? :
1) Rotork Control (India) Pvt. Ltd.
2) Commissioner of Central Excise, Chennai
Appellant/s
Versus
Rotork Controls (India) vs Commissioner Of Central Excise, ... on 22 December, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE
Appeal ... passed by Commissioner of Central Excise , BANGALORE-I (Appeal) ]
M/s. Rotork Controls (India)
Pvt. Ltd
Plot No 165-166, KIADB Industrial Area, Bommasandra
BANGALORE
Commissioner Of Central Excise vs Rotork Control (India) Pvt.Ltd on 7 July, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL ... Departmental
Authorities? :
Commissioner of Central Excise,
Chennai
Appellant
Versus
Rotork Control (India) Pvt.Ltd.
Respondent
Appearance:
Shri C.Dhanasekaran, SDR
Shri Muthu Venkataraman, Advocate
Commissioner Of Central Excise, ... vs M/S. Rotork Control (India) Pvt. Ltd on 13 July, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL ... Chennai)
Commissioner of Central Excise, Chennai II Appellant
Vs.
M/s. Rotork Control (India) Pvt. Ltd. Respondent
Appearance
Shri L. Paneerselvam
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
