Matter remanded to the Assessing Officer, verifying that the sum was already offered to tax in earlier years under section 43B, accepted deduction of the amount written-back from taxable income while giving effect to the appeal. Thus, provisions which were already offered to tax in earlier years and written back in subsequent years, could not be taxed in subsequent years. The deduction was held allowable for the year under consideration. (AY.2003-04)