Tribunal held that since the ICDS provisions are not applicable to asst. yr. 2014-15, the AO was not at all justified in making the disallowance based on the said provisions; further, interest expenditure being a period cost, the same has to be allowed in the year in which it has been incurred notwithstanding that the assessee is following percentage of completion method for recognizing its revenue; there is no provision in s. 36(1)(iii) to apportion the interest cost between the work-in-progress and the sales. (AY.2014-15 & 2016-17)