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Case Law Details

Case Name : Enkei Wheels India Ltd. Vs DCIT (ITAT Pune)
Appeal Number : ITA No.831/PUN/2019
Date of Judgement/Order : 11/01/2023
Related Assessment Year : 2013-2014
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Enkei Wheels India Ltd. Vs DCIT (ITAT Pune)

ITAT Pune held that interest paid on customs duty is allowable as deduction under section 43B of the Income Tax Act, 1961.

Facts- During the assessment proceedings AO observed that as

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