Held that though  the interest accrued was not paid before the due date for filing the return of income under section 139(1) of the Act. However, the amount of interest accrued which became payable was in fact capitalised to capital work-in-progress and was never charged to the profit and loss account. The provisions of section 43B of the Act were thus not applicable. The addition was to be deleted..(AY. 2007-08, 2009-10, 2012-13, 2014-15)