What is Rotork Controls India Pvt. Ltd. v. CIT authority for?

A provision for expenses, such as warranty, is a deductible liability for income tax purposes if it constitutes a present obligation arising from past events, and a reliable estimate of the amount of obligation is possible.

How many judgments cite Rotork Controls India Pvt. Ltd. v. CIT?

739 judgments on BharatTax cite Rotork Controls India Pvt. Ltd. v. CIT (314 ITR 62), spanning 2009 to 2026.

Which sections of the Income Tax Act does Rotork Controls India Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 37(1), Section 40(a)(ia), Section 115JB, Section 14A, Section 147.

Rotork Controls India Pvt. Ltd. v. CIT (314 ITR 62)

DCIT, New Delhi vs. M/S Minda Valeo Securities Systems Pvt. Ltd., New Delhi

In the result, this appeal by Revenue is dismissed

ITA 2126/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Feb 2020AY 2011-12

Bench: Shri K.N.Chary & Shri Anadee Nath Misshra

For Appellant: Sh. Pulkit Advani, Sh. Madhav KapurFor Respondent: Ms. Rakhi Bimal, Sr. DR

Section 254(2)

…he basis of scientific method and Page 1 of 4 ITA No.- 2126/Del/2017 M/s. Minda Valeo Security Systems Pvt. Ltd. no historical trend was kept in mind as stipulated in decision of Hon’ble supreme Court in case of Rotork Controls India Pvt. Limited vs. {2009} 314 ITR 62 which resulted in utilization of only 36% of the provision made ? 2. Whether in facts and on circumstances of the case, the Ld. CIT(A) is legally justified in deleting disallowance of excess provisions of warranty expense of Rs. 95,05,033/- without recording any reason for holding that ratio decidendi of the decision of Hon’ble Apex Court in case…

Natvar Parikh & Co. P.Ltd, Mumbai vs. CIT Cen IV, Mumbai

In the result, this ground of appeal is partly allowed

ITA 2082/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Feb 2020AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singh

For Appellant: Shri Madhur Agarwal (AR)For Respondent: Shri Michael Jerald (DR)

Section 143(2)Section 14ASection 254(1)Section 40Section 40A

…Mahindra Holidays, 40 DTR 1, wherein after considering the decision of Hon'ble Supreme Court in the case of E.D. Sasoon, 26 ITR 27, Madras Industrial Corporation Ltd., 225 ITR 802, Calcutta Co. Ltd. 37 ITR 1 and in the case of Rotork Controls India Pvt. Ltd., 314 ITR 62, it was held that membership fee received for 33/25 years was liable to spread over the period of time for which such fee is received. Respectfully following the same, we direct the AO to tax 1/25th share of fee in each year, rather than taxing the entire sum in the year of receipt itself. 8. Considering the decision of Tribunal in assessee’s own…

Joint Commissioner of Income Tax(OSD) Circle-4(1)(1), Bangalore vs. M/S Kurlon Limited, Bangalore

In the result, Revenue’s appeal is partly allowed

ITA 1160/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Feb 2020AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Year : 2014-15 Joint Commissioner Of M/S. Kurlon Ltd., Income Tax (Osd), No. 301-303, North Block, Iii Floor, Circle – 4(1)(1), 2Nd Floor, Vs. Manipal Centre, Dickenson Road, Bmtc Depot, 6Th Block, Koramangala, Bengaluru – 560 042. Bengaluru – 560 095. Pan : Aabck 2150 K Appellant Respondent Revenue By : Shri. K. N. Dhandapani, Addl. Cit (Dr)(Itat), Bengaluru Assessee By : Shri. C. Ramesh, Ca Date Of Hearing : 12.12.2019 Date Of Pronouncement : 14.02.2020 O R D E R Per A.K. Garodiathis Appeal Is Filed By The Revenue & The Same Is Directed Against The Order Of Learned Cit(A)-4, Bengaluru, Dated 25.01.2017 For The Assessment Year 2014-15. 2. Ground No.1 Is General. As Per Revised Grounds 2 To 5, The Grievance Of The Revenue Is Regarding Part Deletion Of The Disallowance Made By The Ao Under Section 14A R.W.R. 8D(Ii). In This Regard, Learned Dr Of The Revenue Supported The Assessment Order. He Submitted That This Issue Was Decided By Learned Cit(A) As Per Para 5.4 Of His Order & The Disallowance Was Deleted Page 2 Of 7

For Appellant: Shri. C. Ramesh, CAFor Respondent: Shri. K. N. Dhandapani, Addl. CIT (DR)(ITAT), Bengaluru

Section 14A

…nt year by making this artificial provision to be reversed in the succeeding year. In the light of these facts, now we examine the applicability of the judgment of Hon’ble Apex Court rendered in the case of Rotork Controls India (P) Ltd Vs. CIT as reported in 314 ITR 62 (SC). In para 18 of this judgment, it is held by Hon’ble Apex Court that a liability is a present obligation arising from past events. Similarly, in para 13 of the same judgment, it is observed by Hon’ble Apex Court that a past event that leads to a present obligation is called an obligating event and the obligating event is an event that creates…

M/S. Desai & Company, Hubli vs. JCIT, Hubli

In the result, one appeal of the assessee for A

ITA 1485/BANG/2016[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri V. Chandrasekar, AdvocateFor Respondent: Shri S. Tamil Selvam, JCIT DR

Section 131

…. He submitted a copy of this tribunal order and drawn our attention to para 12 & 13 of this tribunal order and pointed out that in thar year, the tribunal followed the judgment of Hon’ble apex court rendered in the case of Rotork Controls India Ltd. Vs. CIT, 314 ITR 62 and decided the issue in favour of the assessee after giving a categorical finding that the assessee satisfies both the matching principle as well as the conditions subject to which the provision can be recognized as a liability. He submitted that the facts are identical in the present four years and the assessee is following the same accounting m…

M/S Desai & Co, Hubli vs. Addl..C.I.T., Hubli

In the result, one appeal of the assessee for A

ITA 422/BANG/2014[2009-10]Status: DisposedITAT Bangalore12 Feb 2020AY 2009-10

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri V. Chandrasekar, AdvocateFor Respondent: Shri S. Tamil Selvam, JCIT DR

Section 131

…. He submitted a copy of this tribunal order and drawn our attention to para 12 & 13 of this tribunal order and pointed out that in thar year, the tribunal followed the judgment of Hon’ble apex court rendered in the case of Rotork Controls India Ltd. Vs. CIT, 314 ITR 62 and decided the issue in favour of the assessee after giving a categorical finding that the assessee satisfies both the matching principle as well as the conditions subject to which the provision can be recognized as a liability. He submitted that the facts are identical in the present four years and the assessee is following the same accounting m…

M/S Desai & Co, Hubli vs. Addl..C.I.T., Hubli

In the result, one appeal of the assessee for A

ITA 420/BANG/2014[2007-08]Status: DisposedITAT Bangalore12 Feb 2020AY 2007-08

Bench: Shri Arun Kumar Garodia, Am

For Appellant: Shri V. Chandrasekar, AdvocateFor Respondent: Shri S. Tamil Selvam, JCIT DR

Section 131

…. He submitted a copy of this tribunal order and drawn our attention to para 12 & 13 of this tribunal order and pointed out that in thar year, the tribunal followed the judgment of Hon’ble apex court rendered in the case of Rotork Controls India Ltd. Vs. CIT, 314 ITR 62 and decided the issue in favour of the assessee after giving a categorical finding that the assessee satisfies both the matching principle as well as the conditions subject to which the provision can be recognized as a liability. He submitted that the facts are identical in the present four years and the assessee is following the same accounting m…

Sl Lumax Limited, Kanchipuram vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeal filed by assessee in ITA No

ITA 1692/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Feb 2020AY 2013-14

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy*नधा,रण वष, /Assessment Year: 2013-14 M/S.Sl Lumax Ltd., V. The Principal Commissioner G-14, 15 & 25, Sipcot Industrial Of Income Tax, Room No.602, Park, Irrungattukottai, Vi Floor, Aayakar Bhawan, Sriperumbudur-602 117. New Block, Mahatama Gandhi Kancheepuram District. Road, Nungambakkam, Chennai-600034. [Pan: Aaacl 1857 B] (अपीलाथ//Appellant) (01यथ//Respondent) : Mr. Vikram Vijayaraghavan, अपीलाथ/ क2 ओर से/ Appellant By Adv. : Mr. A.Sundararajan, Cit 01यथ/ क2 ओर से /Respondent By : 28.11.2019 सुनवाई क2 तार"ख/Date Of Hearing : 10.02.2020 घोषणा क2 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.11.2019

Section 143(3)Section 144C(3)Section 263Section 92C

…been made on a scientific basis being the historical experience of the warranty expenses incurred by the Appellant. 8. The learned AO has failed to appreciate the ruling of the Hon'ble Supreme Court of India in the case of Rotork Controls India P Ltd v CIT (314 ITR 62) and Jurisdictional High Court decision in the case of the Commissioner of Income-tax Vs Luk India (P.) Ltd [347 ITR 674 (Mad)] which has allowed deduction of provision for warranty created based on historical experiences. The Appellant craves leave to add, supplement, amend, delete or otherwise modify any of the grounds stated hereinabove at the…

Housing and Urban Development Corporation Ltd Through Its Authorized Signatory vs. Additional Commissioner of Income Tax Range 12 New Delhi

The appeal is allowed

ITA/541/2019HC Delhi06 Feb 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 143(3)Section 260ASection 263

…Movers (supra). 16. Pertinently, the CIT (A)has also categorically held that the provision had been computed on a scientific basis and it was erroneously mentioned as an ad hoc provision. In Rotork Controls India (P.) Ltd. vs. Commissioner of Income-Tax 314 ITR 62, the judgment relied upon by the appellant, the Court has defined the concept of provision in the following words: ITA 541/2019 Page 14 of 33 “What is a provision? This is the question which needs to be answered. A provision is a liability which can be measured only by using a substantial…

Assistant Commissioner of Income-Tax vs. Kirloskar Oil Engines Ltd, Pune

In the result, appeal of the Revenue in ITA No

ITA 605/PUN/2015[2011-12]Status: DisposedITAT Pune12 Dec 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.407/Pun/2015 नििाारण वषा / Assessment Year : 2011-12 Kirloskar Oil Engines Limited. Laxmanrao Kirloskar Road, Khadki, Pune-411 003. Pan: Aadck5714H .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle-9, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri C.H. NaniwadekarFor Respondent: Mrs. Nandita Kanchan

Section 14A

…sioner of Income Tax (Appeals) granted relief to the assessee holding that the provision was created on scientific basis. Further, reliance was placed on the decision of Hon’ble Supreme Court of India in the case of Rotork Contrals India Pvt. Ltd. reported as 314 ITR 62 and the decision of Tribunal in the case of ACIT Vs. Dana India Pvt. Ltd. in ITA No. 1805/PN/2012 for assessment year 2006-07 decided on 22-10- 2013. The findings of Commissioner of Income Tax (Appeals) was accepted by the Department and were not agitated in appeal before the Tribunal. This factual position has not been controverted by the Departm…

Kirloskar Oil Engines Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the Revenue in ITA No

ITA 407/PUN/2015[2011-12]Status: DisposedITAT Pune12 Dec 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.407/Pun/2015 नििाारण वषा / Assessment Year : 2011-12 Kirloskar Oil Engines Limited. Laxmanrao Kirloskar Road, Khadki, Pune-411 003. Pan: Aadck5714H .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle-9, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri C.H. NaniwadekarFor Respondent: Mrs. Nandita Kanchan

Section 14A

…sioner of Income Tax (Appeals) granted relief to the assessee holding that the provision was created on scientific basis. Further, reliance was placed on the decision of Hon’ble Supreme Court of India in the case of Rotork Contrals India Pvt. Ltd. reported as 314 ITR 62 and the decision of Tribunal in the case of ACIT Vs. Dana India Pvt. Ltd. in ITA No. 1805/PN/2012 for assessment year 2006-07 decided on 22-10- 2013. The findings of Commissioner of Income Tax (Appeals) was accepted by the Department and were not agitated in appeal before the Tribunal. This factual position has not been controverted by the Departm…

Assistant Commissioner of Income-Tax vs. Kirloskar Oil Engines Ltd., Pune

In the result, the appeal of Revenue in ITA No

ITA 79/PUN/2015[2010-11]Status: DisposedITAT Pune21 Nov 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri S.B. Prasad

Section 14ASection 40A(2)

…sioner of Income Tax (Appeals) granted relief to the assessee holding that the provision was created on scientific basis. Further, reliance was placed on the decision of Hon‟ble Supreme Court of India in the case of Rotork Contrals India Pvt. Ltd. reported as 314 ITR 62 and the decision of Tribunal in the case of ACIT Vs. Dana India Pvt. Ltd. in ITA No. 1805/PN/2012 for assessment year 2006-07 decided on 22-10-2013. The findings of Commissioner of Income Tax (Appeals) was accepted by the Department and were not agitated in appeal before the Tribunal. This factual position has not been controverted by the Departme…

Kirloskar Oil Engines Ltd., Pune vs. Joint Commissioner of Income-Tax

In the result, the appeal of Revenue in ITA No

ITA 61/PUN/2015[2010-11]Status: DisposedITAT Pune21 Nov 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri S.B. Prasad

Section 14ASection 40A(2)

…sioner of Income Tax (Appeals) granted relief to the assessee holding that the provision was created on scientific basis. Further, reliance was placed on the decision of Hon‟ble Supreme Court of India in the case of Rotork Contrals India Pvt. Ltd. reported as 314 ITR 62 and the decision of Tribunal in the case of ACIT Vs. Dana India Pvt. Ltd. in ITA No. 1805/PN/2012 for assessment year 2006-07 decided on 22-10-2013. The findings of Commissioner of Income Tax (Appeals) was accepted by the Department and were not agitated in appeal before the Tribunal. This factual position has not been controverted by the Departme…

Kirloskar Oil Engines Ltd., Pune vs. Joint Commissioner of Income-Tax, Pune

In the result, the appeal of Revenue in ITA No

ITA 406/PUN/2015[2010-11]Status: DisposedITAT Pune21 Nov 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri S.B. Prasad

Section 14ASection 40A(2)

…sioner of Income Tax (Appeals) granted relief to the assessee holding that the provision was created on scientific basis. Further, reliance was placed on the decision of Hon‟ble Supreme Court of India in the case of Rotork Contrals India Pvt. Ltd. reported as 314 ITR 62 and the decision of Tribunal in the case of ACIT Vs. Dana India Pvt. Ltd. in ITA No. 1805/PN/2012 for assessment year 2006-07 decided on 22-10-2013. The findings of Commissioner of Income Tax (Appeals) was accepted by the Department and were not agitated in appeal before the Tribunal. This factual position has not been controverted by the Departme…

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, assessee’s appeals are allowed

ITA 2094/HYD/2018[2015-16]Status: DisposedITAT Hyderabad19 Nov 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Sri V. SivakumarFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 115JSection 143(3)Section 148Section 37

…ision is not allowable as an expenditure u/s 37 of the I.T. Act during the relevant A.Ys. In support of his contention as above, he placed reliance upon the following case laws: i) Hon'ble Supreme Court in the case of Rotork Controls India (P) Ltd reported in 180 Taxmann 422 (SC) dated 12.5.2009. ii) Hon'ble Madras High Court in the case of FFE Minerals India P Ltd reported in 98 Taxmann.com 170 (Mad.) dated 13.8.2018. iii) Hon'ble Karnataka High Court in the case of Micro Land Ltd reported in 18 Taxmann.com 80 (Kar.) dated 21.9.2010. iv) ITAT Pune Bench in the case of Thermax Babcock & Wilcox Ltd (2001) 79 ITD 6…

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, assessee’s appeals are allowed

ITA 2093/HYD/2018[2012-13]Status: DisposedITAT Hyderabad19 Nov 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Sri V. SivakumarFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 115JSection 143(3)Section 148Section 37

…ision is not allowable as an expenditure u/s 37 of the I.T. Act during the relevant A.Ys. In support of his contention as above, he placed reliance upon the following case laws: i) Hon'ble Supreme Court in the case of Rotork Controls India (P) Ltd reported in 180 Taxmann 422 (SC) dated 12.5.2009. ii) Hon'ble Madras High Court in the case of FFE Minerals India P Ltd reported in 98 Taxmann.com 170 (Mad.) dated 13.8.2018. iii) Hon'ble Karnataka High Court in the case of Micro Land Ltd reported in 18 Taxmann.com 80 (Kar.) dated 21.9.2010. iv) ITAT Pune Bench in the case of Thermax Babcock & Wilcox Ltd (2001) 79 ITD 6…

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, assessee’s appeals are allowed

ITA 2092/HYD/2018[2011-12]Status: DisposedITAT Hyderabad19 Nov 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Sri V. SivakumarFor Respondent: Sri Y.V.S.T. Sai, CIT-DR

Section 115JSection 143(3)Section 148Section 37

…ision is not allowable as an expenditure u/s 37 of the I.T. Act during the relevant A.Ys. In support of his contention as above, he placed reliance upon the following case laws: i) Hon'ble Supreme Court in the case of Rotork Controls India (P) Ltd reported in 180 Taxmann 422 (SC) dated 12.5.2009. ii) Hon'ble Madras High Court in the case of FFE Minerals India P Ltd reported in 98 Taxmann.com 170 (Mad.) dated 13.8.2018. iii) Hon'ble Karnataka High Court in the case of Micro Land Ltd reported in 18 Taxmann.com 80 (Kar.) dated 21.9.2010. iv) ITAT Pune Bench in the case of Thermax Babcock & Wilcox Ltd (2001) 79 ITD 6…

Rohde & Schwarz India Pvt. Ltd., New Delhi vs. DCIT, Circle- 21(2), New Delhi

In the result, both the appeals of the assessee in ITA Nos

ITA 749/DEL/2018[2012-13]Status: DisposedITAT Delhi07 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri S. Srinivasan, CAFor Respondent: Shri Surendra Pal, Sr. DR

…ear under assessment when the assessee had few obligations for providing after sales maintenance services and the necessary' expenses is required to be kept for the same. 20. Hon'ble Apex Court in judgment cited as Rotork Controls India P. Ltd. Vs. CIT (2009) 314 ITR 62 settled the identical issue once for all by holding as under:- “The present value of a contingent liability, like the warranty expense, if properly ascertained and discounted on accrual basis can he an item of deduction under section 37. The principle oj estimation of the contingent liability is not normal rule. It would depend on the nature of…

Rohde & Schwarz India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee in ITA Nos

ITA 2723/DEL/2017[2011-12]Status: DisposedITAT Delhi07 Nov 2019AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri S. Srinivasan, CAFor Respondent: Shri Surendra Pal, Sr. DR

…ear under assessment when the assessee had few obligations for providing after sales maintenance services and the necessary' expenses is required to be kept for the same. 20. Hon'ble Apex Court in judgment cited as Rotork Controls India P. Ltd. Vs. CIT (2009) 314 ITR 62 settled the identical issue once for all by holding as under:- “The present value of a contingent liability, like the warranty expense, if properly ascertained and discounted on accrual basis can he an item of deduction under section 37. The principle oj estimation of the contingent liability is not normal rule. It would depend on the nature of…

ACIT, Circle - 5(2), Kolkata vs. M/S. Balmer Lawrie & Co. Ltd., Kolkata

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 98/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Oct 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 111/Kol/2018 Assessment Years: 2012-13 Balmer Lawrie & Co. Ltd. DCIT 21 Netaji Subhas Road, Circle-5(2), Vs. Kolkata-700 001. Kolkata. (PAN: AABCB 0984 E) Appellant Respondent I.T.A. No. 98/Kol/2018 Assessment Years: 2012-13 DCIT Balmer Lawrie & Co. Ltd. Circle-5(2), 21 Netaji Subhas Road, Vs. Kolkata. Kolkata-700 001. (PAN: AABCB 0984 E) Appellant Respondent For the Appellant Shri D.S. Damle…

Balmer Lawrie & Co. Ltd., Kolkata vs. DCIT, Circle - 5(2), Kolkata

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 111/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Oct 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य एवं डॉ ए.एल. सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini, AM] I.T.A. No. 111/Kol/2018 Assessment Years: 2012-13 Balmer Lawrie & Co. Ltd. DCIT 21 Netaji Subhas Road, Circle-5(2), Vs. Kolkata-700 001. Kolkata. (PAN: AABCB 0984 E) Appellant Respondent I.T.A. No. 98/Kol/2018 Assessment Years: 2012-13 DCIT Balmer Lawrie & Co. Ltd. Circle-5(2), 21 Netaji Subhas Road, Vs. Kolkata. Kolkata-700 001. (PAN: AABCB 0984 E) Appellant Respondent For the Appellant Shri D.S. Damle…

Rotork Controls India Pvt. Ltd. v. CIT

What is Rotork Controls India Pvt. Ltd. v. CIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Rotork Controls India Pvt. Ltd. v. CIT

DCIT, New Delhi vs. M/S Minda Valeo Securities Systems Pvt. Ltd., New Delhi

Natvar Parikh & Co. P.Ltd, Mumbai vs. CIT Cen IV, Mumbai

Joint Commissioner of Income Tax(OSD) Circle-4(1)(1), Bangalore vs. M/S Kurlon Limited, Bangalore

M/S. Desai & Company, Hubli vs. JCIT, Hubli

M/S Desai & Co, Hubli vs. Addl..C.I.T., Hubli

M/S Desai & Co, Hubli vs. Addl..C.I.T., Hubli

Sl Lumax Limited, Kanchipuram vs. DCIT Corporate Circle 6(2), Chennai

Housing and Urban Development Corporation Ltd Through Its Authorized Signatory vs. Additional Commissioner of Income Tax Range 12 New Delhi

Assistant Commissioner of Income-Tax vs. Kirloskar Oil Engines Ltd, Pune

Kirloskar Oil Engines Ltd., Pune vs. Deputy Commissioner of Income-Tax

Assistant Commissioner of Income-Tax vs. Kirloskar Oil Engines Ltd., Pune

Kirloskar Oil Engines Ltd., Pune vs. Joint Commissioner of Income-Tax

Kirloskar Oil Engines Ltd., Pune vs. Joint Commissioner of Income-Tax, Pune

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

Rohde & Schwarz India Pvt. Ltd., New Delhi vs. DCIT, Circle- 21(2), New Delhi

Rohde & Schwarz India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ACIT, Circle - 5(2), Kolkata vs. M/S. Balmer Lawrie & Co. Ltd., Kolkata

Balmer Lawrie & Co. Ltd., Kolkata vs. DCIT, Circle - 5(2), Kolkata