Deduction under pgbp

Mr A purchases Material X for Rs. 100000 (Credit purchase) on 01.11.2013 from Mr. DEEP.

Case 1  Mr A pays 18000 in cash on 5/12/2013 and 40000 by a/c payee cheque on 5/12/2013 .Rest of the payment is made on on 5/5/2014 through a/c payee dd.

What shall be amount of deduction in computing  profits and gains

Case 2  Mr A pays 18000 in A/C payee dd on 5/12/2013 and 40000 by a/c payee cheque on 5/1/2014 .A cash payment of Rs 21000 is made on 5/4/2014 and Rest of the payment is made on on 5/5/2014 through a/c payee dd.

What shall be amount of deduction in computing  profits and gains