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1997 (11) TMI 95 - HC - Income TaxExtract: ....... because the assessee was entitled to claim deduction since the amount had been paid only during the year relevant to the assessment year 1978-79 and the liability could not have been anticipated at any point of time prior to this. We accordingly answer the question in the affirmative and in favour of the assessee. DIPAK PRAKASH KUNDU J.---I agree.
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