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1991 (12) TMI 25 - ALLAHABAD HIGH COURTExtract: .......can be made only in the year in which the liability to pay accrues. And it accrues only when the liability crystallises or becomes ascertained. In the premise, we answer the question referred for our opinion in the affirmative, in favour of the assessee and against the Revenue. The assessee shall be entitled to his costs which we assess at Rs. 250.
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