Assessee claimed deduction of interest paid on secured and unsecured loan.  AO held that interest bearing fund for advancing loans to related entities at much lower rate of interest than rate of interest at which it had availed loan hence he worked out proportionate interest disallowance. In appellate proceedings the assessee raised a plea that it had sufficient interest free funds available to make such advances. Tribunal held that r since aforesaid plea raised by assessee had not been factually verified by authorities below, impugned disallowance was to be deleted and, matter was to be remanded back for disposal afresh.(AY. 2009-10)