https://www.taxtmi.com/caselaws?id=777317 ITAT (Delhi) deleted disallowances under section 43B, allowing deduction of excise duty on vehicles, excise on spare parts and R&D cess, and directing consequential relief to the assessee. The Tribunal also deleted disallowance of customs duty paid on imported components where export did not materialize in the relevant year, following prior coordinate-bench decisions and upholding related High Court and SC outcomes relied upon. The appeals were decided in favour of the assessee against the Revenue. en-us Fri, 22 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777317 ITAT (Delhi) deleted disallowances under section 43B, allowing deduction of excise duty on vehicles, excise on spare parts and R&D cess, and directing consequential relief to the assessee. The Tribunal also deleted disallowance of customs duty paid on imported components where export did not materialize in the relevant year, following prior coordinate-bench decisions and upholding related High Court and SC outcomes relied upon. The appeals were decided in favour of the assessee against the Revenue. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777317