Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]

By Fathima Karama A.M - On September 16, 2023 9:00 am - 2 mins read
Additional Claim - Claim - Customs Duty - Income Tax Act - Pay Customs Duty - Assessee - ITAT - taxscan

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the additional claim towards the customs duty not allowable under Section 43B of the Income Tax Act 1961 as the asssessee was not obliged to pay the customs duty. The assessee, Aroma Enterprises (India) Ltd. vide letter dated 07.12.2018 made a fresh claim…

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