13 August 2010
in Gopi Krishna Granites (India) Ltd v. Dy.CIT (2001) 251 ITR 337 (AP) it was held tat advance payment of interest shall not be eligible for deduction u/s 43B. so i think it applies to rest of the payment u/s 43b also since it was held tat assessee has not incurred any liability for payment
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