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Commissioner of Income Tax Versus Dell International Services India Pvt. Ltd., (Formerly Dell Computer India Pvt. Ltd.)

2012 (9) TMI 1040 - KARNATAKA HIGH COURT

Supreme court in the case of Rotork Controls India P. Ltd. -vs- Commissioner of Income-Tax reported [2009 (5) TMI 16 - SUPREME COURT OF INDIA] has held in para-10 that the provision for warranty could be made is permissible if the requirements stated .....

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court in the case of Rotork Controls India P. Ltd. -vs- Commissioner of Income-Tax reported [2009] 314 ITR 62 (SC) has held in para-10 that the provision for warranty could be made is permissible if the requirements stated in para-10 are fulfilled. I .....

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