In the result, assessee’s appeal is allowed
Bench: Shri Waseem Ahmed & Shri K.Narsimha Chary
145A. Apart from the above, we find that the payment for services rendered was not received in the financial year under consideration. The provisions of Section 43B of the Act reads as under:- “Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect of- (a) any sum payable by the assessee