Management Of Rotork Controls ... vs The Presiding Officer on 23 September, 2019
Author: S.M.Subramaniam
Bench: S.M.Subramaniam
WP No.10327 ... Management of Rotork Controls (India)
Private Limited, Represented by the Managing
Director, 63A, SIDCO Industrial Estate (North),
Ambattur,
Chennai-600 098
Represented by its Vice
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
following the judgment of apex court
delivered in the case of Rotork Controls Pvt. Ltd. Vs. CIT reported ... Supreme Court
in the case of Rotork Controls India P. Ltd. vs. CIT , 314 ITR 62, allowed
the claim of the assessee on account
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
Supreme Court in the case of
Rotork Controls India Pvt Ltd 12009] 314 ITR 62 (SC).
2. Disallowance of annual license fees
a. The learned ... held as scientific and the SC in the
case of Rotork Controls India (P) Ltd. has held that the claim
should be scientific
Acit, New Delhi vs M/S. At & T Communication Services India ... on 26 March
Apex Court decision in the case of Rotork
Controls India Pvt. Ltd. (341 ITR 62)(SC) referred at page 14
para 9 which read ... Supreme Court. The decision was rendered in the case
of Rotork Controls India Pvt ltd 341 ITR 62 in which
both erstwhile HP as well
At & T Communication Services India Pvt. ... vs Dcit, New Delhi on 14 August, 2019
Apex Court in the
case of M/s Rotork Controls India (P) Ltd. vs. CIT (2009) 314
ITR 62. The AO has recorded that ... Supreme
5
Court in the case of M/s Rotork Controls India (P) Ltd. vs.
CIT (supra) held as under:
"A provision
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
