https://www.taxtmi.com/caselaws?id=67524 The tribunal upheld the revenue's appeal, emphasizing the necessity of actual payment for the allowance of interest on delayed payments related to statutory liabilities. The decision reaffirmed the importance of fulfilling statutory obligations before claiming deductions, in line with the provisions of section 43B. en-us Tue, 04 Apr 1995 00:00:00 +0530 Fri, 11 Mar 2011 11:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67524 The tribunal upheld the revenue's appeal, emphasizing the necessity of actual payment for the allowance of interest on delayed payments related to statutory liabilities. The decision reaffirmed the importance of fulfilling statutory obligations before claiming deductions, in line with the provisions of section 43B. Case-Laws Income Tax Tue, 04 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67524