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(Querist)
22 September 2016 Is interest on late payment of PF allowed or disallowed in Income tax . Kindly mention the relevant section also .
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
22 September 2016 Disallowed.
Citation :- Hasimara Industries Ltd Vs. CIT (1993) 200 ITR 659 (Cal).

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