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Anti dumping custom duty paid

This query is : Resolved 
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(Querist)
16 September 2009 Is Anti dumping custom duty paid is allowable expenditure under I. T. Act, 1961?
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CA Nilesh Karn

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CA Nilesh Karn (Expert)
16 September 2009 Yes Anti Dumping Custom Duty is allowed under IT act. Only direct tax (like wealth Tax paid) is not allowed under IT Act
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Shital Surajmal Chordiya

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Shital Surajmal Chordiya (Querist)
16 September 2009 Sir, Could you provide me any Case references / noifications /Circulars / if any in this regard?
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