Disallowance of interest on delay in payment of incometax

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What all expenses are disalllowed in the nature of penalty.Please comment on the following.

1.Interest on late payment of tds

2.Interest on late payment of Service tax

3.Interest on late payment of Income tax

4. Interest on late/short payment of Advance tax

5.Delay in return filing of tds/service tax/Income tax

Replies (1)
Point no 3 and 4. And in point no 5 only of income tax.

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