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2002 (1) TMI 285 - AT - Income TaxExtract: ........ It may also be observed that the liability to the assessee accrues as per the terms in the statute and hence the deduction has to be allowed in the year in which the accrual takes place. We uphold the order of the CIT(A) deleting the disallowance of Rs. 9,11,250 in both the cases. 9. In the result, both the appeals of the Department are dismissed
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