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1990 (11) TMI 124 - ALLAHABAD HIGH COURTExtract: .......ting regularly employed by the assessee, the sum payable by way of tax, inter alia, will be deducted only in the previous year in which the amount is actually paid. The said provision has, however, no retrospective effect. For the above reasons, the question referred is answered, i.e., in favour of the assessee and against the Department. No costs.
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