TMI BlogReopening of assessment u/s 147 - Disallowance of custom duty paid - The claim of the assessee for the...Reopening of assessment u/s 147 - Disallowance of custom duty paid - The claim of the assessee for the custom duty is not applicable in the given facts and circumstances for the reason that the present proceedings before us are under Section 147 of the Act which cannot extend any benefit to the assessee. Accordingly, before going into the intricacies whether the assessee is eligible for the custom duty paid by it as deduction or not is not within the provisions of law. Once, a claim is not admis..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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