https://www.taxtmi.com/highlights?id=68748 Disallowance of interest on customs duty - As customs duty is allowable only on payment basis under section 43B, interest levied on arrears or late payment of customs duty is also allowable on actual payment basis under section 43B. - AT en-us Thu, 16 Mar 2023 08:39:29 +0530 Thu, 16 Mar 2023 08:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68748 Disallowance of interest on customs duty - As customs duty is allowable only on payment basis under section 43B, interest levied on arrears or late payment of customs duty is also allowable on actual payment basis under section 43B. - AT Highlights Income Tax Thu, 16 Mar 2023 08:39:29 +0530 https://www.taxtmi.com/highlights?id=68748