Principle "debitum in praesenti solvendum in futuro" applies to acknowledged liabilities, not mere claims, affecting tax obligations.

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....Ascertain liability / expenses - The maxim "debitum in praesenti solvendum in futuro" relied on by the ld. Authorised Representative, can apply only if there is an ascertained liability for which amount is to be crystallized and paid later, and not to a situation where there is only a claim, with no acknowledged liability.....