https://www.taxtmi.com/caselaws?id=21453 The High Court upheld the Tribunal's decision, allowing the deduction of Rs. 18,813 in the relevant assessment year. The Court emphasized that the liability to pay extra salaries only materialized when the Assistant Labour Commissioner passed the order, making the deduction legitimate in that year. The Court distinguished other cases cited by the Revenue, stating that in this case, the liability became quantified only after the Assistant Labour Commissioner's decision. The Court reiterated that deductions can only be made when the liability to pay accrues and becomes ascertained, ruling in favor of the assessee and awarding costs of Rs. 250. en-us Wed, 11 Dec 1991 00:00:00 +0530 Tue, 24 Nov 2009 15:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21453 The High Court upheld the Tribunal's decision, allowing the deduction of Rs. 18,813 in the relevant assessment year. The Court emphasized that the liability to pay extra salaries only materialized when the Assistant Labour Commissioner passed the order, making the deduction legitimate in that year. The Court distinguished other cases cited by the Revenue, stating that in this case, the liability became quantified only after the Assistant Labour Commissioner's decision. The Court reiterated that deductions can only be made when the liability to pay accrues and becomes ascertained, ruling in favor of the assessee and awarding costs of Rs. 250. Case-Laws Income Tax Wed, 11 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21453