2002 (9) TMI 14

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....ons)<br>Dated:- 23-9-2002<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. V. RAVEENDRAN., S. B. MAJAGE. JUDGMENT The judgment of the court was delivered by R.V. RAVEENDRAN J.-This appeal by the....

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....ent year 1996-97. The question involved is whether the amount of "kist" payable by the assessee to the State Government can be allowed as a deduction even when the said sum has not been paid by the as....