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Disallowance of expenditure in income tax act

This query is : Resolved 

22 September 2013 An assesee who is trading in deriavities and he is liable to tax audit u/s 44AB.In last year he did not claim expenditure i.e interest.In next year he paid all interest through bank.Can he claim all the interest as expenditure in current year which he did not claim in last year. Is this interest disallowed in current year

Thank You.

22 September 2013 No because last years interest is deemed to have claimed while opting 44AD.



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