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Income Tax - Highlights / Catch Notes

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Deduction u/s 43B - non payment of excise duty in cash - actual ...


Court Allows Section 43B Deduction with Excise Duty Refund Adjustment, No Cash Payment Needed for Tax Claim Validity.

June 27, 2016

Case Laws     Income Tax     HC

Deduction u/s 43B - non payment of excise duty in cash - actual payment - adjustment of refund from Central Excise and Customs - The claim would not be hit by section 43B of the Act. - HC

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