https://www.taxtmi.com/caselaws?id=63448 The Tribunal allowed the appeal in part, ruling in favor of the assessee on the write-back of interest and the disallowance under section 40A(3). The Tribunal upheld the disallowance under section 43B but directed the Assessing Officer to allow the deduction upon actual payment in the future. en-us Tue, 23 Feb 1993 00:00:00 +0530 Mon, 31 Jan 2011 10:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63448 The Tribunal allowed the appeal in part, ruling in favor of the assessee on the write-back of interest and the disallowance under section 40A(3). The Tribunal upheld the disallowance under section 43B but directed the Assessing Officer to allow the deduction upon actual payment in the future. Case-Laws Income Tax Tue, 23 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63448