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1990 (6) TMI 116 - ITAT INDOREExtract: ....... ascertained sum of money, it is not deemed to have accrued. Counsel fee though related to the earlier years was settled only in the instant year at the time of making the payment and, therefore, it should be taken that the liability accrued only in the instant year. The disallowance of Rs. 2,400 is deleted. 7. In the result, the appeal is allowed.
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