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1990 (5) TMI 74 - AT - Income TaxExtract: .......he duty at certain future date, and that too if the decision is against the assessee. Thus, the very nature of the claim though statutory, but in view of the conditions specified in sec. 43B that deduction will be permissible only when the duty, etc., are actually paid, the claim of the assessee is rejected. 7. In the result the appeal is dismissed
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