2011 (12) TMI 539

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....ER Sonia Gokani, J. Following are the questions proposed by the Revenue in the present Tax Appeal challenging the judgment and order of the Income Tax Appellate Tribunal, Ahmedabad {"Tribunal" for short} dated 22nd January 2010. {A} "Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of warranty provision expenses of Rs. 46,13,116/= even though ....

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....unsel Shri Manish Bhatt for the Revenue, who has candidly pointed out that a similar issue has been decided by this Court in Tax Appeal No. 1952 of 2010 against the Revenue, following the decision of Supreme Court in case of Rotork Controls India (P) Limited v. Commissioner of Income Tax, reported in [(2009) 314 ITR 62 (SC)] in the following manner :- "2. From the orders on record, which ....