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Disallowance u/s 43B - deduction of certain expenditure only after actual payments - With regard to interest paid to HDFC Bank, in our view, HDFC Bank is not public financial institution. It is only private sector Bank. Interest paid to HDFC is outside the purview of section 43B.

Income Tax - Disallowance u/s 43B - deduction of certain expenditure only after actual payments - With regard to interest paid to HDFC Bank, in our view, HDFC Bank is not public financial institution. It is only private sector Bank. Interest paid to HDFC is outside the purview of section 43B. - TMI Updates - Highlights ..... .....

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