Case Law Details
Case Name : DCIT Vs Narayani Ispat (P) Ltd. (ITAT Kolkata)
Related Assessment Year : 30/08/2017
Courts :
All ITAT ITAT Kolkata
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DCIT Vs Narayani Ispat (P) Ltd. (ITAT Kolkata)
Interest was paid for delayed payment of service tax & TDS. The interest for the delay in making the payment of service tax & TDS is compensatory in nature. As such the interest on delayed payment is not in the nature of penalty in the instant case on hand.
Hon’ble Supreme Court in the case of Lachmandas Mathura (supra) has allowed the deduction on account of interest on late deposit of sal
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