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2017 (12) TMI 414 - HC - Income TaxAddition u/s 43B - Custom Duty paid on import of components which were used for export by the end of the year - Held that:- ITAT [2011 (8) TMI 1147 - ITAT DELHI] was correct in deleting the addition applying provisions of section 43B in respect of the Custom Duty paid on import of components which were used for export by the end of the year. - Decided in favour of assessee.
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