R. V. RAVEENDRAN, J. ( 1 ) THIS appeal by the Revenue under Section 260a of the Income-tax Act 1961, is directed against the order of the Income-tax Appellate Tribunal, Bangalore Bench, dated March 28, 2002, in I T. A. No. 565/bang of 1999 confirming the order dated July 7, 1999, passed by the commissioner of Income-tax (Appeals), Bangalore, and seeking restoration of the order of the assessing authority. ( 2 ) THE matter relates to the assessment year 1996-97. The question involved is whether the amount of "kist" payable by the assessee to the State Government can be allowed as a deduction even when the said sum has not been paid by the assessee in view of the restriction imposed under Section 43b of the Income-tax Act, 1961 ? ( 3 ) THE matter is directly covered by the decision of the Division Bench of this court in CIT v. Sri balaji and Co. (2000] 246 ITR 750. Following the said decision, this appeal is dismissed.