2004 (12) TMI 681

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....bsp; CHIEF JUSTICE (ORAL) 1. These three appeals are preferred under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as ''the Act'') by the Revenue raising a question that the Tribunal was not correct in allowing the deduction on accrual bas is although Section 43B of the Act specifically refers to actual payment. There is no controversy about the fact that the respondent/a....