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Tds intt, late fee roc, 234e-allowability u/s 37(1) and tar


CA Ashutosh Lohani (/)     14 September 2014

CA Ashutosh Lohani
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 92 likes  636 points

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Whether interest on TDS, Late fee paid to ROC or late fee u/s 234E are allowable as business expenditure or disallowed u/s 371(1). How to report them in Tax Audit Report Form-3CD?

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https://goo.gl/MZn6RN

CA Ashish K Bansal (partner)     15 September 2014

CA Ashish K Bansal
partner 
 8 likes  175 points

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Only penalties are disallowed interest and late fee are allwoed

NITIN (b.com)     29 March 2019

NITIN
b.com 
 22 points

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even interest and late fees are disallowed


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