Assessing Officer disallowed expenditure on ground that assessee had not shown any income from money lending business.  Tribunal had held that in past year assessee was found to be earning interest income which justified claim of being into money lending business, however, in relevant year assessee was no more into money lending business and there was no interest income at all either under head income from other sources or business income. High Court affirmed the order of the Tribunal. SLP of the assessee is dismissed. (AY. 2015-16)