https://www.taxtmi.com/caselaws?id=185521 The appeal under section 260A of the Income-tax Act, 1961 against the ITAT order for the assessment year 1995-96 was dismissed. The Tribunal correctly applied the law, determining that customs duty paid in the year is admissible under section 43B, and section 145A was not applicable. The decision aligned with the Supreme Court ruling in Berger Paints India Ltd. v. CIT [2004] 266 ITR 99, favoring the assessee. As no substantial question of law arose, the appeal was dismissed. en-us Fri, 14 Nov 2008 00:00:00 +0530 Wed, 17 Aug 2016 11:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185521 The appeal under section 260A of the Income-tax Act, 1961 against the ITAT order for the assessment year 1995-96 was dismissed. The Tribunal correctly applied the law, determining that customs duty paid in the year is admissible under section 43B, and section 145A was not applicable. The decision aligned with the Supreme Court ruling in Berger Paints India Ltd. v. CIT [2004] 266 ITR 99, favoring the assessee. As no substantial question of law arose, the appeal was dismissed. Case-Laws Income Tax Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185521