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    <title>Court Upholds Disallowance of Ad-Hoc Salary Due to Lack of Protective Claim in Later Years.</title>
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    <description>Disallowance of ad-hoc provision of salary - Assessee, having failed to make protective claim in subsequent year(s) in which it was lawfully allowable, cannot force the claim in an earlier year in which it was not lawfully allowable.</description>
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      <description>Disallowance of ad-hoc provision of salary - Assessee, having failed to make protective claim in subsequent year(s) in which it was lawfully allowable, cannot force the claim in an earlier year in which it was not lawfully allowable.</description>
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