reliance placed
on the decision reported in Rotork Controls India (P.) Ltd. (supra) is concerned, in
considering the claim on a provision made for warranty ... decision of the Hon'ble Supreme Court in Rotork
Controls India (P.) Ltd. (supra) as the facts is totally distinguishable. Even
otherwise the assessee
assessee supported this claim by referencing several judicial
decisions, including Rotork Controls India P. Ltd. v. CIT (2009) 314 ITR
62 (SC), which established guidelines ... analysed the applicability of the Supreme Court's ruling
in Rotork Controls India P. Ltd. (supra), which laid down conditions for
recognising a provision
Supreme Court
rendered in the case of Rotork Controls India (P) Ltd. v. CIT (2009) 314 ITR 62 is
not applicable.
5.2 Learned counsel further ... Supreme Court in the case of Rotork Controls India (P) Ltd. v. CIT (2009)
314 ITR 62.
5.4 I have considered the submission
thereof would amount to
contingent liabilities is the one rendered in Rotork Controls India
Private Limited. vs. Commissioner of Income Tax, Chennai ... contingent liability.
15. The Supreme Court ultimately in Rotork Controls held as
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ITA 304/2024 & other connected matters Page
thereof would amount to
contingent liabilities is the one rendered in Rotork Controls India
Private Limited. vs. Commissioner of Income Tax, Chennai ... contingent liability.
15. The Supreme Court ultimately in Rotork Controls held as
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ITA 304/2024 & other connected matters Page
ratio laid down by the apex Court in the case of Rotork Controls
India Pvt. Ltd. v. CIT : 314 ITR 62 without appreciating that
provision ... ratio laid down by the apex Court in the case of Rotork
Controls India Pvt. Ltd. v. CIT : 314 ITR 62, without appreciating
that provision
appreciated the ratio of
the decision of the Supreme Court in Rotork Controls India P Ltd v
CIT (314 ITR 62) which recognizes ... decision of Hon'ble
Supreme Court in the case of Rotork Controls India Pvt. Ltd. , supra
are satisfied. We noted that the authorities below
appreciated the ratio of
the decision of the Supreme Court in Rotork Controls India P Ltd v
CIT (314 ITR 62) which recognizes ... decision of Hon'ble
Supreme Court in the case of Rotork Controls India Pvt. Ltd. , supra
are satisfied. We noted that the authorities below
appreciated the ratio of
the decision of the Supreme Court in Rotork Controls India P Ltd v
CIT (314 ITR 62) which recognizes ... decision of Hon'ble
Supreme Court in the case of Rotork Controls India Pvt. Ltd. , supra
are satisfied. We noted that the authorities below
Chny/2020
and Rotork Controls India Pvt. Ltd., vs. CIT ,reported in 314 ITR
62(SC).
3.4 We have heard rival contentions and gone through ... Supreme Court in
the case of Rotork Controls India Pvt. Ltd. , supra, wherein the
Hon'ble Supreme Court has observed as under
