IN THE HIGH COURT OF DELHI AT NEW DELHI 
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  03.12.2004 
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 Present:    Mr Sanjiv Khanna for the appellant. 
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 +   ITA.No. 757/2004 
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 Admit. 
 The following question of law is required to be determined by this court: 
 ‘‘Whether  the Tribunal is correct in holding that the claim for interest which may become payable to Hissar Improvement Trust was not a contingent liability and was allowable as a deduction under the Income ax Act, 1961?’‘ 
 The learned counsel has pointed out that the following appeals have been admitted raising a similar question:- 
 (i)     ITA.No. 578/2004 admitted on 17.9.2004, 
 (ii)    ITA.No. 579/2004 admitted on 17.9.2004, 
 (iii) ITA.No. 498/2004 admitted on 20.9.2004, 
 (iv) ITA.No. 621/2004 admitted on 25.10.2004, 
 (v)     ITA.No. 624/2004 admitted on 25.10.2004 
 (Appeal in the case of the assessee herein for 
 AY 1996-97). 
 Paper books be filed by the appellant within a period of three months as per rules. 
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 CHIEF JUSTICE 
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 BADAR DURREZ AHMED, J 
 December 03, 2004 
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