Case Law Details
Case Name : Aroma Enterprises (India) Ltd. Vs ACIT (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 347/Ahd/2020
Date of Judgement/Order : 25/08/2023
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Ahmedabad
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Aroma Enterprises (India) Ltd. Vs ACIT (ITAT Ahmedabad)
ITAT Ahmedabad held that as assessee was not legally obliged to pay customs duty amount, additional claim towards payment of such customs duty cannot be allowed under provisions of section 43B(a) of the Income Tax Act.
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