Additional claim not allowable u/s. 43B(a) as assessee not legally obliged to pay customs duty

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. Facts- The assessee made a fresh claim of customs duty expenses amounting to Rs. 1,53,45,844/- before AO during the course of assessment proceedings. The contention of the assessee was that the assessee is eligible to claim the aforesaid expenses towards customs duty expenses, which had been paid by the assessee under prote...