TMI Blog2011 (12) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... nue 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 ₹ 46,13,116/= even though the same was contingent liability ? {B} Whether the Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 we have perused with the assistance of the learned counsel for the Revenue, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d decision, we see no reason to entertain the Revenue's Appeal. Tax Appeal is, therefore, dismissed. The issue being identical, without independently giving any reasons, this question is not being entertained. As far as Questions {B} {C} are concerned, they are both admitted earlier as substantial questions of law. Tax Appeal is admitted for consideration of Questions {B} {C} a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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