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2011 (12) TMI 330 - KARNATAKA HIGH COURTContingent Liability - provision for post-sale customer service – Whether it should be allowed as an expenditure despite the same have not been incurred by the assessee during the current assessment year - Held that:- Order was passed by the Tribunal on September 9, 2005. Therefore, the benefit of the decision of the hon'ble Supreme Court in Rotork Controls India P. Ltd.'s case [2009 (5) TMI 16 - SUPREME COURT OF INDIA] was not available to the Tribunal - In the said decision, the hon'ble Supreme Court has laid down the conditions which are required to be satisfied for making claim in respect of post-sale customer service and has laid down the principles pertaining to the same - SC has stated that in each case all the conditions to be satisfied are to be considered - Appeal disposed of accordingly in the light of the principles laid down in Rotork Controls India P. Ltd.'s case and the matter is remanded to the Tribunal to pass fresh orders in accordance with law on the said question.
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