THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR I.T.T.A. NO.448 OF 2011 DATED:12.12.2011 Between: Commissioner of Income Tax-II Hyderabad … Appellant And M/s.Tecumseh Products India Pvt. Ltd. Balanagar Township Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR I.T.T.A. NO.448 OF 2011 JUDGMENT: (per the Hon’ble the Chief Justice Shri Madan B. Lokur) The Revenue has proposed the following substantial question of law for consideration. “Whether on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the assessee is entitled to make a provision in respect of estimated future claims that may arise on account of unclaimed warranty, in spite of deduction being claimed on the basis of actuals during the year?” 2. Learned counsel for the Revenue frankly states that the issue is covered against the Revenue, in view of the decision of the Supreme Court in Rotork Controls India Pvt. Ltd. v. Commissioner of Income Tax[1]. 3. No substantial question of law arises for consideration in view of the judgment of the Supreme Court. This appeal is dismissed. __________________ MADAN B. LOKUR, CJ _______________ SANJAY KUMAR, J 12-12-2011 bnr [1] (2009) 314 ITR 62 (SC)