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1 - 6 of 6 (0.29 seconds)M/S. Rotork Controla India (P) Ltd vs Commnr. Of Income Tax, Chennai on 12 May, 2009
6. On appeal, the ld. CIT(A) while relying on the decision of the
Hon'ble Supreme Court in Rotork Controls India (P) Limited (supra) and
the order of the Tribunal in assessee's own case, deleted the disallowance
of warranty expenditure of Rs. 88,57,343/-. The ld. CIT(A) also deleted
the disallowance of addition of legal and professional fees Rs.
11,68,698/- on the ground that provision was made on best estimate
basis and an ascertained liability as the services have already been
rendered.
Apollo Tyres Ltd. vs Commissioner Of Income Tax, Kochi on 2 May, 2002
- Apollo Tyres v. CIT (255 ITR 273)(SC) and
- CIT vs. Luk India Pvt. Ltd. (20 Taxmann.com 556)(Mad).
Commissioner Of Income Tax vs M/S. Luk India P. Ltd on 5 July, 2010
- Apollo Tyres v. CIT (255 ITR 273)(SC) and
- CIT vs. Luk India Pvt. Ltd. (20 Taxmann.com 556)(Mad).
Section 260A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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