Allowability of vat paid of earlier year in current year

Due to order of high court or tribunal, if vat of earlier year which was in dispute till now paid by the company in year 2014-15 can be claimed as an expense even though the amount of vat paid is related to year 2010-11. Further, whether interest paid on late payment of vat is allowable as an expense in year 2014-15 or not.

would like to understand allowability or non allowability under income tax act.