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Sec. 37(1) of Income Tax Act, 1961—Business Expenditure —Interest expenses claimed by the assessee on account of delayed deposit of service tax as well as TDS liability are allowable expenses u/s 37(1) - - WORK STATION SYSTEMS P. LTD. V/s ASSTT. CIT -  28 ITCD Online 066 (ITAT-INDORE)