Held that the tax audit report stated that the assessee, while computing its taxable income, failed to disallow the interest payable which remained unpaid by the expiry of the time-limit prescribed under section 139(1) of the Act. Thus, the disallowance under section 43B(a) of the Act was on the basis of the return and the accompanying tax audit report. Therefore, there was no infirmity with the orders of tax authorities in carrying out the disallowance through prima facie adjustment under clause (iv) of section 143(1)(a) of the Act.   That in the absence of statutory provisions, i. e., a specific entry under section 43B(a), the interest liability incurred against delayed discharge of statutory liability was entitled to deduction under section 37(1) of the Act without being subject to disallowance under section 43B(a) of the Act. Consequently, the order confirming the disallowance of interest payable on Maharashtra Value Added Tax statutory liability under section 43B(a) of the Act is  set aside, and the Assessing Officer is directed    to delete the disallowance.   That the levy of interest under sections 234A, 234B and 234C is  mandatory.  (AY.2019-20)