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2015 (2) TMI 1256 - AT - Income TaxAddition on account of interest paid outside books of accounts on PDCs - Held that:- The PDCs’ have been encashed within a period of six months as is apparent from page 11 of assessment order where A.O. has noted the date of sale of properties and date of encashment of cheques. Therefore, we find that the facts in the present case are similar to that of group companies of ISG Estates (P) Ltd.[2015 (2) TMI 12 - ITAT DELHI] therefore, following the Tribunal order in the case of group company, we dismiss this appeal of Revenue.
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