https://www.taxtmi.com/caselaws?id=347628 The High Court set aside the Tribunal and Commissioner of Income Tax (Appeals) orders, directing reconsideration of the deduction claim due to lack of evidence of excise duty payment. The appeal ruled in favor of the Department, as the Tribunal's decision to allow the deduction without verification evidence was deemed unjustified under Section 43B of the Income Tax Act, 1961. en-us Wed, 30 Aug 2017 00:00:00 +0530 Thu, 07 Sep 2017 14:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347628 The High Court set aside the Tribunal and Commissioner of Income Tax (Appeals) orders, directing reconsideration of the deduction claim due to lack of evidence of excise duty payment. The appeal ruled in favor of the Department, as the Tribunal's decision to allow the deduction without verification evidence was deemed unjustified under Section 43B of the Income Tax Act, 1961. Case-Laws Income Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347628