decision of the Honorable
Supreme Court in the case of Rotork Controls Private Limited and has proceeded to
disallow provision for warranty which has been ... Apex Court in the case of Rotork Controls India (Pvt) Ltd have been
satisfied by the assessee, viz., establishing that there is a present obligation
Goodyear India Ltd., Haryana vs Addl. Cit, New Delhi on 22 January, 2018
IN THE
decision of
Hon'ble Supreme Court in the case of Rotork Controls India Pvt Ltd vs CIT
314 ITR 62(SC ). The assessee also ... decision of Hon'ble Supreme Court in the case of Rotork
Control India Pvt Ltd vs CIT (supra). We have gone through the case
judgment of Hon'ble Supreme Court in the case of Rotork
Controls India (Pvt) Ltd. vs. CIT Chennai ... judgment of Hon'ble Supreme Court in the case of Rotork Controls India
(Pvt) Ltd. (supra) as such in favour of assessee
Supreme Court in
the case of Rotork Controls India Pvt. Ltd Vs. CIT reported in 314 ITR 62, the
decision ... decision of
Hon'ble Supreme Court in the case of Rotork Controls India Pvt. Ltd. (Supra) the
learned CIT(A) deleted the addition. Aggrieved
Supreme Court in the case
of Rotork Controls India Private Limited v.
Commissioner of Income-Tax , [2009] 314 ITR 62
[SC] and considering the reasons ... upon the
decision of the Apex Court in the case of Rotork
Controls India Private Limited [Supra]. It is
submitted that even assuming that
Supreme Court in the case of
Rotork Controls India (Pvt.) Limited -vs.- CIT reported in 314 ITR 62,
wherein the Hon'ble Apex Court ... Supreme Court in the case of
Rotork Controls India (Pvt.) Limited (supra) on this issue. He, however,
has contended that the issue as to whether
Supreme Court in the case of Rotork Controls Ltd [314 ITR 62] is applicable
here, when the same relates to provision for warranty and hence ... Supreme Court in the
case of Rotork Controls Ltd [314 ITR 62] is applicable in this case when
scientific basis of the provision of warranty
Supreme Court decision in the case of 'Rotork Controls
India Pvt. Ltd. vs. CIT ', 314 ITR 62 (SC), beside other case laws ... unexpired warranty period. Reliance has been
placed on 'Rotork Controls India Pvt. Ltd. ' (supra) and 'CIT vs. Becton
Dickinson', 2012-TIOL
conditions laid down by
the Supreme Court in the case of Rotork Controls India
Ltd.
18. Brief facts of the issue are that before ... that the Hon'ble Supreme Court
in the case of Rotork Control India P Ltd. v. CIT (314 ITR 62) had
recognized the right
