C.A. No. 019769 / 2017

C.I.T,WEST BENGAL vs PAHARPUR COOLING TOWERS LTD.
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE RANJAN GOGOI and HON'BLE MRS. JUSTICE R. BANUMATHI
Order Date
23-02-2018
Filed On
23-03-2012 11:53 AM
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AI Summary

Advance deposit of central excise duty in a Personal Ledger Account constitutes "actual payment" within the meaning of Section 43B of the Income Tax Act, 1961, entitling the assessee to claim deduction, as upon such deposit the amount stands irretrievably credited to the Revenue beyond the assessee's domain.

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