Assessee claimed deduction for expenditure towards liability to carry out construction free of cost.  Tribunal held   that assessee’s liability was contingent upon authorities being able to give vacant possession of portion of plot on which such construction would be carried out while record suggested that such portion was occupied by slum dwellers who were resisting their eviction and whatever be reason, Slum Rehabilitation Authority was unable to put assessee on vacant possession in said area for years together. Since liability was contingent and same was not crystallized, same would not be allowed as expenditure. On appeal High Court affirmed the view of the Tribunal.  (AY. 2010- 11)