M/S. Rotork Controla India (P) Ltd vs Commnr. Of Income Tax, Chennai on 12 May, 2009
In this regard, we rely on our
order dated 3.3.2011 passed in the case of M/s Prayer for India vs
CIT, in I.T.A.No. 196/Mds/2011, assessment year 2008-09. A copy of
this order is placed on record for our perusal. For ready reference, we
extract paragraph 2 of this order verbatim herein below: