High Court  held that since award had been made rule of Court by a Single Judge of High Court, mere fact that said judgement and decree was stayed by a Division Bench would not relieve assessee of its obligation to pay interest in terms thereof.  Such liability commenced in previous year in which said judgment and decree was passed by Single Judge and, consequently, assessee incurred liability to pay interest  and was entitled to deduction under section  SLP is  dismissed. (AY. 2001-02,  2002-03)