M/S. Rotork Controla India (P) Ltd vs Commnr. Of Income Tax, Chennai on 12 May, 2009
Thus, in our considered view, the learned CIT(A) erred in
holding that the ratio of decision of Hon'ble Supreme Court in the case of Rotork
Controls India (P) Ltd. (supra), is not applicable. We, therefore, direct the AO to
allow claim of the assessee after verifying the claim of the assessee that it actually
incurred the impugned expenses during the unexpired warranty period. Ground is
allowed for statistical purposes.