Revised Price as Ascertained Liability Allows Taxpayer's Claim u/s 37(1) Due to Liability Cessation Offer.

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....Allowable expenditure - the revised price is an ascertained liability and not a contingent liability - the claim of the assessee u/s 37(1) is allowable particularly since the assessee itself has offered the cessation of liability to tax in the year of crystallization.....