Whether Late Fee, Penalty, Interest, Additional Fee etc. paid under any law are disallowed fully?

A B Kundu (Professional) (1417 Points)

29 September 2019  

Please clarify whether any penalty, late fee, additional fee, interest etc., by whatever name called, paid under any law (e.g.: late fee for filing TDS Return, Late fee U/s 234F, Late Fee and Interest paid under P.Tax Act, Penalty for violating Traffic rules, Late Fee & Interest paid under GST Act etc.) are disallowed fully U/s 37 of the Income Tax Act?

If possible, please give the reference for the same.