https://www.taxtmi.com/caselaws?id=13877 Deduction under section 80VV was held allowable where the expenditure had been incurred in the previous year, even though it was not actually paid. The High Court reasoned that the statutory term "incurred" refers to accrual of liability, and actual payment is not required unless the assessee follows the cash system of accounting. On the facts, the liability to pay Rs. 5,000 had already accrued in the relevant previous year, so there was no basis to read "paid" into the provision. The deduction was therefore correctly allowed in favour of the assessee. en-us Mon, 09 Jul 2001 00:00:00 +0530 Sat, 04 Jul 2009 16:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13877 Deduction under section 80VV was held allowable where the expenditure had been incurred in the previous year, even though it was not actually paid. The High Court reasoned that the statutory term "incurred" refers to accrual of liability, and actual payment is not required unless the assessee follows the cash system of accounting. On the facts, the liability to pay Rs. 5,000 had already accrued in the relevant previous year, so there was no basis to read "paid" into the provision. The deduction was therefore correctly allowed in favour of the assessee. Case-Laws Income Tax Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13877