Claim of deduction of unknown liability towards customs duty - Deduction u/s 43B - Fresh claim before AO...

Claim of deduction of unknown liability towards customs duty - Deduction u/s 43B - Fresh claim before AO during the course of assessment proceedings - Since the assessee was not legally obliged to pay customs duty amount, therefore, this additional claim towards payment of customs duty cannot be allowed under the provision of Section 43B(a) of the Act. - AT .....

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