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2010 (3) TMI 863 - HC - Income TaxWhether customs and excise duty debited to the profit and loss account was not an allowable deduction as the assessee had not established by adducing evidence that such payment had been made or before the due date as prescribed under section 139(1) of the Act - assessee claimed deduction in respect of the customs and excise duty paid by virtue of section 43B of the Income-tax Act - Assessing Officer by his order had stated that the actual payment had not been established and, therefore, was disallowed under section 43B of the Act – Held that:- appeal is allowed and the matter is remanded back to the Assessing Officer
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