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1999 (10) TMI 44 - KERALA HIGH COURT
Extract:
.......sion and the proviso. They operate in different situations. The view of the Tribunal that payment having been made before the close of the financial year, qualifies for deduction is indefensible. The answer to the question referred is in the negative, i.e., in favour of the Revenue and against the assessee. The reference is disposed of accordingly.
