1988 (5) TMI 22 - ALLAHABAD HIGH COURT

Extract:
.......late Assistant Commissioner in allowing the assessee s claim for interest paid on the credit balance in the individual account of Sri R.N. Mehra amounting to Rs. 8,400 and Rs. 9,120 in the assessment years 1971-72 and 1972-73, respectively. The question is answered in this manner. In the circumstances, we direct the parties to bear their own costs.