2003 (9) TMI 35

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....t, 1961, in which the following question has been referred to us for our opinion: "Whether the Tribunal was correct in holding that the claims of the assessee for deduction on account of dues demanded by the Electricity Board for earlier years, which have not yet been fully ascertained and also had been all along disputed by the assessee, could be allowed in the assessment year 1976-77 speciall....