Disallowance u/s 10(25) - Claim of interest income - A perusal of all these documents would reveal that...

Disallowance u/s 10(25) - Claim of interest income - A perusal of all these documents would reveal that the assessee has erroneously calculated the alleged interest income which is not supported by any documentary evidence. On the other hand, the interest income discernable from the LIC Certificate is of a lesser amount. Therefore, we deem it appropriate to remit this issue to the file of the Assessing Officer for a fresh adjudication. - AT .....

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