Held that the directions of the Tribunal in the first round were to allow claims in respect of wage settlement on the final settlement of the wages and on actual payment. The Assessing Officer pursuant to the remand, denied the claim finding that the sum was not settled by the assessee in the year in question. The assessee had not controverted this factual finding. In view thereof, the Hon’ble Tribunal held that there was no reason to interfere in the order of the Commissioner (Appeals) disallowing the claim of wages. The claim could be allowed in the year in which it was actually paid by the assessee. (AY 2000-01)