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1991 (1) TMI 53 - HC - Income TaxExtract: ....... but not paid during the relevant accounting year, is all the same deductible as held by this court in CIT v. Poonam Chand Trilok Chand 1976 105 ITR 618 (All) and Addl. CIT v. Durga Prasad Kamta Prasad 1991 188 ITR 573 (All). Accordingly, the question referred is answered in the affirmative that is in favour of the assessee and against the Revenue.
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