Held that expenditure towards finance charges including prepaid finance charges, if any, is allowable in the year of payment itself, even though the said expenditure has been treated as deferred revenue expenditure or prepaid expenditure in the books of accounts over the period of loan. Tribunal  also held that limit of 5 percent of total income specified in S.36(1)(viia)(d) is the upper limit. Matter is remanded back to the AO. (AY.2012-13,  2017-18)