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
Supreme Court of India in the case of Rotork
Controls India Ltd. reported as 314 ITR 62 wherein it was held that "the
present ... Apex Court judgment in the case of Rotork Controls India ltd.
(supra.), tabulated data relating to the matter of deciding this issue in the
assessee
placed on the decision of the Honble Supreme Court Rotork Controls India (P) Ltd. vs. Commissioner of Income Tax reported ... tests laid down by the Hon'ble Supreme Court in Rotork Controls India (P) Ltd. vs. Commissioner of Income Tax reported
decision of this court in the case of CIT V. Rotork Controls India Private Limited and others (T.C.No.163 of 2003, etc. dated ... decision of the Hon'ble Supreme Court of India in Rotork Controls India Private Limited V. CIT , (2009) 314 ITR 0062 (SC), the order
Supreme Court in the case of Rotork Controls India (P)
Ltd., -v- Commissioner of Income-tax, Chennai
(2009) 180 Taxman 422(SC). The relevant portion ... Supreme Court in the case of Rotork
Controls India Pvt. Ltd., 314 ITR 62 would
be squarely applicable to the facts of the
case
that the Hon'ble Supreme Court in the case of Rotork
Controls India (P) Ltd vs CIT reported ... Supreme Court in the case of Rotork Controls
India (P) Ltd vs CIT reported in 314 ITR 62 (SC) wherein it was held as under
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
placed
reliance on the decision reported in the case of Rotork Controls India Ltd. vs CIT ,
223 CTR 425 (SC) and holding that the obligation ... Apex court in the case of Rotork Control India Ltd. vs CIT , 223 CTR 425
(SC) and of the Hon'ble jurisdictional High Court
Bharat Earth Movers Vs. CIT [245 ITR 428] (SC);
c. Rotork Controls India (P) Ltd., Vs. CIT [314 ITR 62] (SC);
d. Udaipur Mineral Development ... Bharat Earth Movers V5. CIT (2000) 245 ITR 428 (SC)
c. Rotork Controls India (P) Ltd V5. CIT (2009) 314 ITR 62 (SC)
d. Udaipur
