Deduction timing: earlier allowance of a payment bars claiming the deduction again when the payment is later made. Amendment adds a clause bringing within the disallowance rule sums referred to in clause (ii) of sub section (1) of section 36, extends the proviso to cover that clause, and inserts an explanatory provision that where a deduction for such a sum was allowed in an earlier previous year, the assessee cannot claim a deduction under this provision in the later previous year when the sum is paid.
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Provisions expressly mentioned in the judgment/order text.
Deduction timing: earlier allowance of a payment bars claiming the deduction again when the payment is later made.
Amendment adds a clause bringing within the disallowance rule sums referred to in clause (ii) of sub section (1) of section 36, extends the proviso to cover that clause, and inserts an explanatory provision that where a deduction for such a sum was allowed in an earlier previous year, the assessee cannot claim a deduction under this provision in the later previous year when the sum is paid.
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