Interest on late payment of tds - 3cd

CA Ramsai N (Fresher) (594 Points)

10 May 2013  

Interest paid on late payment of TDS is disallowed as per

"" CIT VS ASHOKA MILLS LTD (1996) (GUJ), CIT VS RAIPUR MANUFACTURING CO LTD (1996)(GUJ), BHARAT COMMERECE & INDUSTRIES LTD V CIT (1998) (SC)""

My doubt is where it can be shown in TAX AUDIT REPORT(3CD)??

 

Thanks in advance.