Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 4] [Section 208(1)] [Section 208] [Entire Act] Union of India - Subsection Section 208(1)(b) in The Companies Act, 1956 (b)charge the sum so paid by way of interest, to capital as part of the cost of construction of the work or building, or the provision of the plant.