https://www.taxtmi.com/caselaws?id=212627 The court partially allowed the appeal. The first and second issues were remanded to the assessing officer for the assessee to provide proof of actual excise duty payment and substantiate claims of obsolescence. The third issue was resolved in favor of the assessee, allowing 100% deduction for custom duty on software and MRB items. en-us Mon, 23 Jan 2012 00:00:00 +0530 Sat, 21 Apr 2012 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212627 The court partially allowed the appeal. The first and second issues were remanded to the assessing officer for the assessee to provide proof of actual excise duty payment and substantiate claims of obsolescence. The third issue was resolved in favor of the assessee, allowing 100% deduction for custom duty on software and MRB items. Case-Laws Income Tax Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212627