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1979 (2) TMI 43 - MADRAS HIGH COURTExtract: .......uld not justify the allowance of deduction in that year. The deduction would thus be available either in the year of accrual of liability or in the year of payment, and not in the year of receipt of a disputed demand notice. The result is that the question is answered in the negative and in favour of the revenue. There will be no order as to costs.
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