The assessee, real estate developer, claimed deduction of interest paid on overdraft (OD) account with bank. Assessing Officer disallowed said claim of assessee and included entire amount of interest expenditure in closing stock of work-in-progress (WIP).  Commissioner (Appeals)  deleted the addition following the order of the earlier year.  Order of CIT(A) is affirmed. Held that since assessee had recovered entire amount of interest that was charged by bank on amount which was advanced by it to its sister concern, claim for deduction of interest expenditure stood nullified in backdrop of corresponding interest income that was received from sister concern.  (AY.  2013-14)