https://www.taxtmi.com/caselaws?id=152078 The Tribunal allowed the appeal in part, directing a deduction for customs and excise duty in closing stock under section 43B based on actual payment basis. The disallowance of unpaid sales tax was reduced, with a portion remitted for verification. The claim for capital expenditure on scientific research was remitted for a fresh decision due to lack of details. The disallowance under section 37(3A) was partly upheld, with adjustments made. The claim for deduction under section 80-I was acknowledged as already allowed. The issue of interest charges was remitted back for a decision on merits. en-us Fri, 28 Jan 1994 00:00:00 +0530 Fri, 29 Apr 2016 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152078 The Tribunal allowed the appeal in part, directing a deduction for customs and excise duty in closing stock under section 43B based on actual payment basis. The disallowance of unpaid sales tax was reduced, with a portion remitted for verification. The claim for capital expenditure on scientific research was remitted for a fresh decision due to lack of details. The disallowance under section 37(3A) was partly upheld, with adjustments made. The claim for deduction under section 80-I was acknowledged as already allowed. The issue of interest charges was remitted back for a decision on merits. Case-Laws Income Tax Fri, 28 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152078