https://www.taxtmi.com/caselaws?id=37481 The High Court of Allahabad ruled in favor of the department, disallowing the deduction of Rs. 30,000 claimed by the assessee for the year 1966-67. The court held that since the award against the assessee was not enforceable without being made a rule of the court, the liability was contingent, not actual, and therefore could not be claimed as a deduction. The judgment underscores the requirement for liabilities to be actual and enforceable to qualify for tax deductions. en-us Mon, 23 Jul 1979 00:00:00 +0530 Tue, 30 Mar 2010 11:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37481 The High Court of Allahabad ruled in favor of the department, disallowing the deduction of Rs. 30,000 claimed by the assessee for the year 1966-67. The court held that since the award against the assessee was not enforceable without being made a rule of the court, the liability was contingent, not actual, and therefore could not be claimed as a deduction. The judgment underscores the requirement for liabilities to be actual and enforceable to qualify for tax deductions. Case-Laws Income Tax Mon, 23 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37481