https://www.taxtmi.com/highlights?id=60405 Disallowance u/s 43B - custom duty expenditure not claimed as expenses in the year of actual payment as appellant was entitled to receive special benefits as per Custom & Excise Rules but said special benefits were not received hence expenses were claimed as revenue expenditure in year under consideration - Claim cannot be denied - AT en-us Tue, 09 Nov 2021 08:31:33 +0530 Tue, 09 Nov 2021 08:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60405 Disallowance u/s 43B - custom duty expenditure not claimed as expenses in the year of actual payment as appellant was entitled to receive special benefits as per Custom & Excise Rules but said special benefits were not received hence expenses were claimed as revenue expenditure in year under consideration - Claim cannot be denied - AT Highlights Income Tax Tue, 09 Nov 2021 08:31:33 +0530 https://www.taxtmi.com/highlights?id=60405