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    Income Tax

    In view of the provisions of section 43B, Excise duty/customs...

    Excise and customs duties are deductible in the same accounting year if paid u/s 43B.

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    Income TaxJuly 1, 2016Case LawsHC

    In view of the provisions of section 43B, Excise duty/customs duty paid by the assessee in a particular accounting year is allowable as deduction in such year

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