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    <title>2003 (9) TMI 35 - ALLAHABAD High Court</title>
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    <description>The High Court of Allahabad upheld the Tribunal&#039;s decision in a 2003 case, ruling that an assessee can claim deduction for dues demanded by the Electricity Board, even if disputed, as long as they are ascertained against the income for the relevant assessment year.</description>
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      <description>The High Court of Allahabad upheld the Tribunal&#039;s decision in a 2003 case, ruling that an assessee can claim deduction for dues demanded by the Electricity Board, even if disputed, as long as they are ascertained against the income for the relevant assessment year.</description>
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