considering the decision of the honourable Supreme
Court in case of Rotork controls India private limited versus
Commissioner of income tax 314 ITR 62 considered ... thereof would amount to contingent liabilities is the one rendered in Rotork
Controls India Private
Limited. vs. Commissioner of Income Tax, Chennai
considering the decision of the honourable Supreme
Court in case of Rotork controls India private limited versus
Commissioner of income tax 314 ITR 62 considered ... thereof would amount to contingent liabilities is the one rendered in Rotork
Controls India Private
Limited. vs. Commissioner of Income Tax, Chennai
conditions laid down by the Hon'ble Supreme Court in Rotork Controls India
(P) Ltd. v. CIT (2009) 314 ITR 62 (SC); and thirdly ... principles laid down by the Hon'ble Supreme Court in Rotork
Controls India (P) Ltd. (supra), and that donations forming part of CSR
expenditure
Supreme Court in the case of Rotork Controls
India Private Limited v. CIT (314 ITR 62), by incorrectly distinguishing it on
facts.
4. Whether ... decision of hon'ble Apex Court in the case of Rotork Controls India
Pvt Ltd (314 ITR 62).
5. Before us, none appeared
judgment of the
Supreme Court in the case of Rotork Controls India (P) Ltd. vs
CIT : 314 ITR 62 wherein, in context of allowability ... Supreme Court in the case of Rotork Controls India P. Ltd
(supra), as demonstrated hereunder:-
i. an enterprise has a present obligation as a result
judgment of the
Supreme Court in the case of Rotork Controls India (P) Ltd. vs
CIT : 314 ITR 62 wherein, in context of allowability ... Supreme Court in the case of Rotork Controls India P. Ltd
(supra), as demonstrated hereunder:-
i. an enterprise has a present obligation as a result
ratio laid down by the Hon'ble Supreme
Court in Rotork Controls India (P) Ltd. v. CIT (314 ITR 62), wherein it was
held ... provisions
is settled by the Hon'ble Supreme Court in Rotork Controls India (P) Ltd. v.
CIT (314 ITR 62), wherein it was held
contractual obligations, and relied on the Supreme Court decision in Rotork
Controls India (P.) Ltd. v. CIT . However, the CIT(A) held that the assessee ... supporting material and did not satisfy the conditions laid down
in Rotork Controls (where historical trend and systematic data are
mandatory), the disallowance was confirmed
contractual obligations, and relied on the Supreme Court decision in Rotork
Controls India (P.) Ltd. v. CIT . However, the CIT(A) held that the assessee ... supporting material and did not satisfy the conditions laid down
in Rotork Controls (where historical trend and systematic data are
mandatory), the disallowance was confirmed
contractual obligations, and relied on the Supreme Court decision in Rotork
Controls India (P.) Ltd. v. CIT . However, the CIT(A) held that the assessee ... supporting material and did not satisfy the conditions laid down
in Rotork Controls (where historical trend and systematic data are
mandatory), the disallowance was confirmed
