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1980 (2) TMI 59 - ALLAHABAD HIGH COURT
Extract:
.......ed amount. The deduction, as such, could not have been allowed as the liability did not arise in the relevant previous year. We, accordingly, answer, the question in the negative, in favour of the department and against the assessee. The department is entitled to its costs, which is assessed at Rs. 200. Counsel s fee is assessed at the same figure.