Commissioner Of Income Tax vs M/S.Rotork Controls India Pvt. Ltd on 26 August, 2022
Author: R.Mahadevan
Bench: R. Mahadevan , Mohammed Shaffiq ... Commissioner of Income Tax,
Chennai. ... Appellant
Versus
M/s.Rotork Controls India Pvt. Ltd.,
23B, Ambattur Industrial Estate (North),
Ambattur, Chennai - 600 098. ... Respondent
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
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
Supreme Court in the case of Rotork Controls
India (P) Ltd., v. CIT [314 ITR 62] (SC). The assessee had also explained ... Supreme Court in
the case of Rotork Controls India (P) Ltd. (supra). The PCIT had also opined
that the AO has not carried out required
laid out by the Honorable Supreme Court
in the case of Rotork Controls India Private Limited 2 and
therefore such expenditure is an allowable deduction ... Bang/2017
Hon'ble Supreme Court in the case of Rotork Controls India Pvt.
Ltd. vs. CIT , reported in [2009] 180 Taxman
Supreme Court in the
case of Rotork Controls India Pvt. Ltd vs. CIT has laid down
three conditions for when a provision may be recognized ... Hyderabad
the Hon'ble Supreme Court in the case of Rotork Controls India (P) Ltd.,
Vs. CIT [314 ITR 62] (SC), wherein
Supreme Court in the case of Rotork Controls India (P) Ltd. vs. CIT [314 ITR
62 (SC)]. The Ld. DR submitted that the orders ... that
the Hon'ble Supreme Court in the case of Rotork Controls India (P) Ltd. vs.
CIT 314 ITR 62 (SC) allowed the provision
Supreme
Court in the case of Rotork Controls India (P.) Ltd. v. CIT , 314
ITR 62 (SC) wherein it was held as under ... Rotork Controls India (P.) Ltd. v. CIT , in
which the Madras High Court has overruled the decision of the
Tribunal allowing deduction under section
judgment of Hon'ble
Supreme Court in the case of Rotork Control India P.Ltd. Vs. CIT,314
ITR 62 (SC). In its next ... Supreme Court in the case of Rotork Control India P.Ltd. Vs. CIT
(supra). The ld.CIT(A) also took cognizance of the assessment passed
M/S Shri Balaji Infrastructure Pvt. ... vs Dcit, Ratlam on 20 July, 2022
IN THE
