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Allowable or not

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Querist : Anonymous

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Querist : Anonymous (Querist)
06 October 2012 Interest on delay payment of tds instalments.
is it allowable exp?
In which sec it is allowable?
Is there any case law relating to this?
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CA Navin Jain

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CA Navin Jain (Expert)
06 October 2012 no, its not allowable as per income tax act.
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