Rotork Controls India Pvt. Ltd. v. CIT

314 ITR 62Supreme Court of India2009#69 most cited

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.

739

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2009 to 2026.

Also referred to as

Rotork Controls India Pvt. Ltd. v. CIT · 314 ITR 62 · Section 37(1) · provision for warranty expenses · allowability of provision · definition of liability · present obligation · reliable estimate · mercantile system of accounting · revenue expenditure deduction

Also reported as

223 CTR 425

Sections most often in play

Section 143(3)Section 37(1)Section 40(a)(ia)Section 115JB Section 14A Section 147 Section 234C Section 40(a)(i)

Issues it is cited on

section 35d enduring benefit section 32(1)put to use block of assets section 40(a)(i)intangible assets mercantile system of accounting section 35 section 37(1)section 32 revenue expenditure

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

DCIT, New Delhi vs. M/S Ircon International Ltd., New Delhi

In the result, all the three appeals of the assessee for A

ITA 3805/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…provided in accounts following mercantile system of the accounting though a part of the same was written back in the future years. The Ld. Counsel relied on the decision of the Hon’ble Supreme Court in the case of Rotork Control India (P) Ltd Vs CIT (2009) 314 ITR 62 (SC). In support of the proposition that accounting method followed by the assessee is presumed to be correct till the Assessing Officer comes to the conclusion that the estimate does not reflect true and correct profit, ld. counsel of assessee relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Woodward Governor India P Ltd(…

Ircon International Ltd., New Delhi vs. DCIT, Circle-11(1), Delhi

In the result, all the three appeals of the assessee for A

ITA 705/DEL/2006[2002-2003]Status: DisposedITAT Delhi31 Oct 2019AY 2002-2003

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…provided in accounts following mercantile system of the accounting though a part of the same was written back in the future years. The Ld. Counsel relied on the decision of the Hon’ble Supreme Court in the case of Rotork Control India (P) Ltd Vs CIT (2009) 314 ITR 62 (SC). In support of the proposition that accounting method followed by the assessee is presumed to be correct till the Assessing Officer comes to the conclusion that the estimate does not reflect true and correct profit, ld. counsel of assessee relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Woodward Governor India P Ltd(…

DCIT, Circle-11(1) vs. Ircon International Ltd

In the result, all the three appeals of the assessee for A

ITA 2234/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…provided in accounts following mercantile system of the accounting though a part of the same was written back in the future years. The Ld. Counsel relied on the decision of the Hon’ble Supreme Court in the case of Rotork Control India (P) Ltd Vs CIT (2009) 314 ITR 62 (SC). In support of the proposition that accounting method followed by the assessee is presumed to be correct till the Assessing Officer comes to the conclusion that the estimate does not reflect true and correct profit, ld. counsel of assessee relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Woodward Governor India P Ltd(…

Ircon International Limited, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee for A

ITA 3804/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…provided in accounts following mercantile system of the accounting though a part of the same was written back in the future years. The Ld. Counsel relied on the decision of the Hon’ble Supreme Court in the case of Rotork Control India (P) Ltd Vs CIT (2009) 314 ITR 62 (SC). In support of the proposition that accounting method followed by the assessee is presumed to be correct till the Assessing Officer comes to the conclusion that the estimate does not reflect true and correct profit, ld. counsel of assessee relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Woodward Governor India P Ltd(…

Ircon International Ltd vs. Addl. CIT, Range-11

In the result, all the three appeals of the assessee for A

ITA 1825/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…provided in accounts following mercantile system of the accounting though a part of the same was written back in the future years. The Ld. Counsel relied on the decision of the Hon’ble Supreme Court in the case of Rotork Control India (P) Ltd Vs CIT (2009) 314 ITR 62 (SC). In support of the proposition that accounting method followed by the assessee is presumed to be correct till the Assessing Officer comes to the conclusion that the estimate does not reflect true and correct profit, ld. counsel of assessee relied on the decision of the Hon’ble Supreme Court in the case of CIT Vs Woodward Governor India P Ltd(…

Sika India Pvt. Ltd., Kolkata vs. DCIT, Cir-12(2), Kolkata

In the result, appeal of the assessee is allowed in part

ITA 911/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Oct 2019AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) Assessment Year: 2010-11 & Assessment Year: 2011-12 Sika India Pvt. Ltd………………………….……........................................................……………….…......Appellant Commercial Complex-Ii 620, Diamond Harbour Road Kolkata – 700 034 [Pan : Aaecs 1119 F] Vs. Deputy Commissioner Of Income Tax, Circle-11(2), Kolkata……..................……….…....Respondent Appearances By: Shri Himanshu Sinha, Advocate, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 31St, 2019 Date Of Pronouncing The Order : October 30Th, 2019 Order Per J. Sudhakar Reddy, Am :-

…bility is properly ascertainable and it is possible to ble and it is possible to arrive at proper discounted present value. arrive at proper discounted present value. 20. In case of Rotork Controls India (P.) Ltd. Rotork Controls India (P.) Ltd. v. CIT [2009] 314 ITR 62/180 Taxman v. CIT [2009] 314 ITR 62/180 Taxman 422 (SC), the Supreme Court in the context of an assessee making provision for 422 (SC), the Supreme Court in the context of an assessee making provision for 422 (SC), the Supreme Court in the context of an assessee making provision for estimated expenditure tow estimated expenditure towards warranty…

Continental Automotive Components (India) Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, appeal filed by the assessee and Revenue are treated as allowed for statistical purposes and the cross-objections is dismissed as infructuous

ITA 473/BANG/2015[2010-11]Status: DisposedITAT Bangalore16 Oct 2019AY 2010-11

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Pramod Kumar, CIT (DR)

…2009-10 an identical issue was considered by the coordinate bench and the matter has been restored to the file of the AO for examining it afresh. 10. The ld AR submitted that the Hon’ble Supreme Court, in the case of Rotork Controls India Pvt. Ltd., Vs. CIT 314 ITR 62, has held that if the estimation of the liability on account of warranty is reliable, then it should be allowed. Adverting our attention to pages 1073 to 1078 of the paper book, the ld AR submitted that the assessee has furnished the details and manner of determining the amount towards “Provision for warranty”, the methodology adopted for estimati…

Ranbaxy Laboratories Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR

Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. आयकर अपील सं./IT(TP)A No. 1782/Del/2014 2. आयकर अपील सं./IT(TP)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The DCIT बनाम/ 12th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.CIT Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACR0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan…

M/S. Ranbaxy Laboratories Limited, New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR

Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. आयकर अपील सं./IT(TP)A No. 1782/Del/2014 2. आयकर अपील सं./IT(TP)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The DCIT बनाम/ 12th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.CIT Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACR0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan…

Addl CIT -- 10(1), Mumbai vs. Agc Network Ltd ( Formerly Known As Avaya Global Connect Ltd), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5157/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Aug 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

…owing decisions:– i) Bharat Earth Movers v/s CIT, [2000] 245 ITR 428 (SC); ii) Metal Box of India Ltd. v/s Their Workmen, [1972] 73 ITR 53 (SC); iii) Calcutta Co. Ltd. v/s CIT, [1959] 37 ITR 001 (SC); and iv) Rotork Controls (India) Pvt. Ltd. v/s CIT, [2009] 314 ITR 62 (SC). 8. Drawing our attention to the details furnished in the paper book, the learned Authorised Representative submitted, there are several 11 AGC Network Ltd. (Formerly known as Avaya Global Connect Ltd.) heads of expenditure under the provision for sundry creditor and provision for unpaid expenditure where the actual expenditure is either m…

Tetra Pak India Private Ltd., Pune vs. Dy.CIT, Cir.7, Pune

The appeal of the assessee is partly allowed for statistical purposes

ITA 111/PUN/2011[2006-07]Status: DisposedITAT Pune27 Aug 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.111/Pun/2011 िनधा"रण वष" / Assessment Year : 2006-07 Tetra Pak India Private Ltd., Mayfair Towers, Wakdewadi, Shivajinagar, Pune-411005. .......अपीलाथ" / Appellant Pan : Aaact3467B बनाम / V/S. Dcit, Circle-7, ……""यथ" / Respondent Pune. Assessee By : Shri Nikhil Pathak Revenue By : Shri S. B. Prasad सुनवाई क" तारीख / Date Of Hearing : 02.07.2019 घोषणा क" तारीख / Date Of Pronouncement : 27.08.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Orders Of Assessing Officer/Tpo/Drp For The Assessment Year 2006-07. 2. The Grounds Raised By The Assessee Are As Under :- “Based On The Facts & Circumstances Of The Case, Tetra Pak India Private Limited (Hereinafter Referred To As ‘The Appellant’) Respectfully Craves Leave To Prefer An Appeal Under Section 253(1)(D) Of The Income- Tax Act, 1961 (Hereinafter Referred To As ‘Act’), Against The Order Dated 25 November 2010 Passed By The Deputy Commissioner Of Income Tax- Circle 7 (Hereinafter Referred To As ‘The Assessing Officer’) Under Section 143(3) Read With Section 144C(13) Of The Act In Pursuance Of The Directions Dated 20 September 2010 Issued By The Honorable Dispute Resolution Panel (Hereinafter Referred To As ‘The Honorable Drp’), On The Following Grounds: On The Facts & In The Circumstances Of The Case & In Law, The Honorable Drp & Consequentially The Learned Ao Have: I Grounds Of Objections In Respect Of Transfer Pricing Adjustment

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. B. Prasad

Section 143(3)Section 144C(13)Section 253(1)(d)

…0,198,196/- by not appreciating the fact that provision for warranty was properly ascertained and was not in the nature of contingent liability and not following the judgment of apex court delivered in the case of Rotork Controls Pvt. Ltd. Vs. CIT reported in 314 ITR 62. 4 15. Disallowance under section 50C of the Act: Erred in making the addition of Rs.1,25,58,107/- by applying the provisions of section 50C of the Act. 16. Disallowance of expenditure of Rs.10,35,850/- on reduction of share capital: Erred in disallowing the expenditure of Rs.10,35,850/- on reduction of share capital by treating the same as capita…

M/S Pradhan Engineering Enterprises Pvt. Ltd., Dewas vs. The ACIT 1(1), Ujjain

In the result, the appeal of the Assessee for A

ITA 934/IND/2016[2012-13]Status: DisposedITAT Indore14 Aug 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad

Section 115JSection 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.933 & 934/Ind/2016 Assessment Years: 2008-09 & 2012-13 M/s Pradhan Engineering ACIT 1(1), बनाम/ Enterprises Pvt. Ltd. Ujjain Vs. 36/37 Ujjain Road, Dewas (Appellant) (Revenue) PAN: AAACP9729J Appellant by Shri Anil Kamal Garg & Arpit Gour CA’s Revenue by Smt. Vineeta Dube Sr. DR Date of Hearing: 25.07.2019 Date of Pronouncement: 14.08.2019 आदेश / O R D E R PER MANISH BORAD, A.M: These two appeals at the instance of Assessee…

M/S Pradhan Engineering Enterprises Pvt. Ltd., Dewas vs. The ACIT 1(1), Ujjain

In the result, the appeal of the Assessee for A

ITA 933/IND/2016[2008-09]Status: DisposedITAT Indore14 Aug 2019AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 115JSection 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.933 & 934/Ind/2016 Assessment Years: 2008-09 & 2012-13 M/s Pradhan Engineering ACIT 1(1), बनाम/ Enterprises Pvt. Ltd. Ujjain Vs. 36/37 Ujjain Road, Dewas (Appellant) (Revenue) PAN: AAACP9729J Appellant by Shri Anil Kamal Garg & Arpit Gour CA’s Revenue by Smt. Vineeta Dube Sr. DR Date of Hearing: 25.07.2019 Date of Pronouncement: 14.08.2019 आदेश / O R D E R PER MANISH BORAD, A.M: These two appeals at the instance of Assessee…

At & T Communication Services India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6322/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Aug 2019AY 2009-10

Bench: Smt Beena A Pillai & Shri Prashant Maharishiat& T Communication Services Vs. Dcit, India Pvt Ltd, Circle-2(1), Vatika Triangle, 3Rd Floor, New Delhi Sushant Lok-1, Block-A, Gurgaon Pan: Aacca8033E (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri Raman Chopra, CIT DR

Section 143Section 144CSection 153(1)Section 40

…rovisions each year and the practice is in line with the business activity of the appellant industry. In this regard attention is placed on the decision of Hon‟ble Supreme Court in the case of M/s Rotork Controls India (P) Ltd. vs. Commissioner of Income-tax (314 ITR 62) ) and M/s Bharat Earth Movers (245 ITR 428)wherein the Apex Court after analyzing the provisions of the Act and accounting principles in detail laid the controversy to rest by holding that warranty expenses provided by the assessee on scientific basis in compliance with the accrual basis of accounting are allowable as deduction in the relevant fi…

Deputy Commissoner of Income-Tax vs. Thermax Limited, Pune

In the result, the appeal of Revenue is partly allowed

ITA 1289/PUN/2013[2005-06]Status: DisposedITAT Pune31 Jul 2019AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Vikas Awasthy, Jm

For Appellant: Shri H.P MahajaniFor Respondent: Mrs. Nandita Kanchan

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VP AND SHRI VIKAS AWASTHY, JM आयकर अपीऱ सं. / ITA No. 1033/PUN/2013 नििाारण वषा / Assessment Year : 2005-06 Thermax Limited, 14, Mumbai Pune Road, Wakdewadi, Pune-411 003. PAN : AAACT3910D .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-10, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No. 1289/PUN/2013 नििाारण वषा / Assessment Year : 2005-06 The Deputy Commissioner of Income Tax, Circle-10, Pune. .......अऩीऱाथी / Appellant बिाम / V/s. Thermax Limi…

Thermax Limited, Pune vs. Dy. CIT, Circle 10, Pune

In the result, the appeal of Revenue is partly allowed

ITA 1033/PUN/2013[2005-06]Status: DisposedITAT Pune31 Jul 2019AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Vikas Awasthy, Jm

For Appellant: Shri H.P MahajaniFor Respondent: Mrs. Nandita Kanchan

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VP AND SHRI VIKAS AWASTHY, JM आयकर अपीऱ सं. / ITA No. 1033/PUN/2013 नििाारण वषा / Assessment Year : 2005-06 Thermax Limited, 14, Mumbai Pune Road, Wakdewadi, Pune-411 003. PAN : AAACT3910D .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-10, Pune. ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No. 1289/PUN/2013 नििाारण वषा / Assessment Year : 2005-06 The Deputy Commissioner of Income Tax, Circle-10, Pune. .......अऩीऱाथी / Appellant बिाम / V/s. Thermax Limi…

DCIT, New Delhi vs. M/S. Hero Motocorp Ltd., New Delhi

In the result, appeal of the assessee is allowed in part for statistical purposes and appeal of the revenue is dismissed

ITA 5529/DEL/2014[2004-05]Status: DisposedITAT Delhi31 Jul 2019AY 2004-05

Bench: Shri Pramod Kumar & Shri K. Narasimha Chary

For Appellant: Shri Gaurav Jain , AdvocateFor Respondent: Shri Sanjay I. Bara, CIT- DR

Section 143(3)Section 14ASection 80

…31.1.2011 deleted the same. Ld. AR submitted that revenue accepted the said stand without preferring any appeal. 17 36. Even for the Asstt. Year 2002-03, while following the decision of the Hon’ble Apex Court in the case of Rotork Controls India Ltd. vs CIT, 314 ITR 62, the Tribunal deleted the addition and subsequently, similar addition was disallowed in respect of Asstt. Years 1999-2000, 1996-97, 1997-98, 2006-07, 2007-08 to 2009-10 by several orders of the Tribunal, which are to be found place in the paper book. On a reading of these orders, we are of the considered opinion that the issue is fairly settled an…

Ca (India) Technologies P.Ltd, Mumbai vs. Asst CIT RG 10(1), Mumbai

In the result, the appeal is partly allowed

ITA 3975/MUM/2012[2007-08]Status: DisposedITAT Mumbai22 Jul 2019AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08 Ca (India) Technologies Assistant Commissioner Pvt. Ltd., Ground Floor, Of Income-Tax, Range Vs. Vibgyor Tower, Plot C-62, 10(1), Aayakar Bhavan, G-Block, Bandra Kurla M.K. Road, Mumbai- Complex, Bandra (East), 400020. Mumbai-400051. Pan No. Aaacc4971D Appellant Respondent Assessee By : Mr. Aliasger Rampuravala, Ar Revenue By : Mr. Ajit Pal Singh Daia, Jcit Date Of Hearing : 25/04/2019 Date Of Pronouncement: 22/07/2019

For Appellant: Mr. Aliasger Rampuravala, ARFor Respondent: Mr. Ajit Pal Singh Daia, JCIT

Section 143(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 CA (India) Technologies Assistant Commissioner Pvt. Ltd., Ground Floor, of Income-tax, Range Vs. Vibgyor Tower, Plot C-62, 10(1), Aayakar Bhavan, G-Block, Bandra Kurla M.K. Road, Mumbai- Complex, Bandra (East), 400020. Mumbai-400051. PAN No. AAACC4971D Appellant Respondent Assessee by : Mr. Aliasger Rampuravala, AR Revenue by : Mr. Ajit Pal Singh Daia, JCIT Date of Hearing : 25/04/2019 Date of pronouncement: 22/07/2019 ORDER PER N.K. PRADHA…

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 1, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 7001/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jul 2019AY 2014-15

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

Section 143(3)Section 144C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 7001/DEL/2018 (A.Y. 2014-15) AT & T Global Network Vs. Additional Commissioner of Services (India) Income Tax Private Limited Special Range-1 Mohan Dev House, Tolstoy New Delhi Marg, New Delhi - 110001 (APPELLANT) (RESPONDENT) Appellant by Sh. Kanchun Kaushal, AR Respondent by Sh. Sanjay I. Bara, CIT-DR Date of Hearing 15.07.2019 Date of Pronouncement 18.07.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 28…

ACIT, New Delhi vs. M/S. Minda Corporation Ltd., Delhi

In the result, the appeal is dismissed

ITA 5053/DEL/2013[2009-10]Status: DisposedITAT Delhi11 Jul 2019AY 2009-10

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 5053/Del/2013 : Asstt. Year : 2009-10 Deputy Commissioner Of Vs M/S Minda Corporation Ltd., Income Tax, Central Circle-03, 36A, Rajasthan Udog Nagar, New Delhi-110055 Delhi-110033 (Appellant) (Respondent) Pan No. Aaacm0344C Assessee By : Sh. Somil Aggarwal, Adv. Revenue By : Ms. Rinku Singh, Sr. Dr Date Of Hearing: 10.07.2019 Date Of Pronouncement: 11.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Somil Aggarwal, AdvFor Respondent: Ms. Rinku Singh, Sr. DR

Section 14ASection 40Section 9(1)

…ITA No. 4705/Del/2009, the addition made by the assessee is deleted. 10. We find that the Hon’ble Supreme Court has settled the controversy of the claim of warrant expenses while delivering judgment in the case of Rotork Control India Pvt. Ltd. Vs CIT (2009) 314 ITR 62 (SC). The Hon’ble Court has held as under: “For determining an appropriate histori cal trend, it is important that the company has a proper accounting system for capturi ng relati onship between the nature of the sales, the w arranty provi sions made and the actual expenses incurred ag ainst it subsequently. T hus, the decisi on on the w arranty p…