https://www.taxtmi.com/caselaws?id=284182 The Tribunal partly allowed the appeal for statistical purposes. It directed the Assessing Officer to delete the addition made by applying the Bright Line Test and to reconsider the deduction claim for Customs Duty paid under protest. However, the levy of interest under Sections 234B and 234C was upheld. en-us Thu, 24 Jan 2019 00:00:00 +0530 Wed, 06 Nov 2019 08:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284182 The Tribunal partly allowed the appeal for statistical purposes. It directed the Assessing Officer to delete the addition made by applying the Bright Line Test and to reconsider the deduction claim for Customs Duty paid under protest. However, the levy of interest under Sections 234B and 234C was upheld. Case-Laws Income Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284182