Query on income tax disallowance

Suppose we have paid 1cr interest for the loan taken for carrying out business. And did not deduct tds under 194A. So, 30 lakhs is disallowed under section 40.

But if we have shown int paid of 70 lakh only in pl statement, remaining 30% is written of to capital account , even then we are liable to disallow 30% on 70 lakhs aa ir...or not required since he has claimed 70% only.