Disallowance of interest on customs duty - As customs duty is ...

Interest on Customs Duty Deductible Only When Paid u/s 43B; Includes Late Payment Interest.

March 16, 2023

Case Laws Income Tax AT

Disallowance of interest on customs duty - As customs duty is allowable only on payment basis under section 43B, interest levied on arrears or late payment of customs duty is also allowable on actual payment basis under section 43B. - AT

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Disallowance of interest on customs duty - As customs duty is ...

Interest on Customs Duty Deductible Only When Paid u/s 43B; Includes Late Payment Interest.

March 16, 2023

Case Laws Income Tax AT

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