Judgment of the Apex Court in the case of
Rotork Controls India (P) Ltd. vs Commissioner of Income Tax
reported ... light of the Judgment pronounced by
the Apex Court in Rotork Controls Case (supra). No finding is
forth coming from the records that the assessee
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
scientific basis as
enunciated by the Apex Court in Rotork
Controls India Pvt. Ltd., vs. CIT , 314
ITR 62?
(ii) Whether the Tribunal was correct ... reversing
the entries as laid down by the Apex
Court in Rotork Controls India Pvt. Ltd.
Vs. CIT, 314 ITR 62?
2. Facts leading
Court reads thus:
"The Supreme court in the case of Rotork
Controls India P. Ltd. Vs Commissioner of
Income-Tax reported ... whether the
requirements stated in Para-10 of the decision
of Rotork Controls India Private Limited vs.
Commissioner of Income
invited our attention to the
judgment of the Supreme Court in ROTORK
CONTROLS INDIA (P) LIMITED v/s COMMISSIONER
OF INCOME-TAX, CHENNAI ... judgment of the Hon'ble Supreme
Court in ROTORK CONTROLS INDIA (P) LIMITED, in
favour of the assessee and against the Revenue
EARTH MOVERS VS. CIT ', ( 2000) 112
TAXMAN 61 (SC), 'ROTORK CONTROLS INDIA PVT.
LTD VS. CIT ', (2009) 180 TAXMAN ... Court does not apply. It is also
pointed out that in Rotork Controls India, the Supreme
Court was dealing with allowability of provision as
deduction
Judgment of the Supreme Court in
the case of 'ROTORK CONTROLS INDIA [P] LTD v.
5
COMMISSIONER OF INCOME TAX ' reported ... legal position as per the
Judgment of the Supreme Court in ROTORK CONTROLS'
case [supra], points out that the second question as framed
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
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
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
