https://www.taxtmi.com/caselaws?id=338339 The Tribunal upheld the CIT(A)'s decision to delete additions made under section 145A of the Income-tax Act and allow the customs duty expense deduction. The Revenue's appeal was dismissed as the Tribunal found the assessee's methods consistent and the customs duty deduction compliant with section 43B. Additionally, the Tribunal did not interfere with the admission of additional evidence by the CIT(A) without remand, as the issues in question were already decided in favor of the assessee. en-us Fri, 25 Nov 2016 00:00:00 +0530 Mon, 30 Jan 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338339 The Tribunal upheld the CIT(A)'s decision to delete additions made under section 145A of the Income-tax Act and allow the customs duty expense deduction. The Revenue's appeal was dismissed as the Tribunal found the assessee's methods consistent and the customs duty deduction compliant with section 43B. Additionally, the Tribunal did not interfere with the admission of additional evidence by the CIT(A) without remand, as the issues in question were already decided in favor of the assessee. Case-Laws Income Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338339