S. 43B : Certain deductions only on actual payment-certain interest expenses claimed were not deposited before the due date of filing return of income-no documentary evidence of payment made-disallowed-S. 40(a)(ia)-Amounts not deductible-Deduction at source-Interest, Commission, Brokerage-whether proviso to section 40(a)(ia) inserted by Finance Act, 2012 is prospective or retrospective nature-In Ansal Landmark Townships (P) Ltd. 279 CTR 384 (Del), the Delhi High Court has held that second proviso to Section 40(a)(ia) is declaratory and curative and has retrospective effect from 1st April 2005 inserted via Finance (No. 2) Act, 2004-benefit granted.