Held that  the assessee could not prove that the liability had arisen for the assessment year in question for services availed of in the course of the assessee’s business. The provision could only be treated as unascertained liability, which had not crystallised during the assessment year under consideration. Therefore, the Assessing Officer and the Commissioner (Appeals) were justified in disallowing the provision for expenses. (AY. 2010-11, 2012-13, 2013-14, 2016-17, 2017-18)