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of <h1>Kerala HC Allows Deduction for Interest on Delayed Payments</h1> <h3>Commissioner Of Income-Tax Versus K. Natarajan</h3> The HC of Kerala ruled in favor of the assessee, allowing the deduction of interest paid for delayed kist payments. The court deemed the interest payment ... Business Expenditure The High Court of Kerala ruled in favor of the assessee regarding the deduction of interest paid for delayed kist payments. The court held that the interest payment was under a contract and not penal in nature. The court answered both questions of law in favor of the assessee.
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