Tribunal held that  finance charges  was not deductible u/s 36(1)(iii) as these expenses were not related to the main business activities of the assessee. An alternate plea was made by the assessee to allow finance charges under S. 57(iii) of the Act. So far as alternate plea of the assessee that dividend income earned for the year under consideration is taxable, the corresponding expenditure incurred including interest was allowed on proportionate basis considering the total dividend income earned by the assessee. (ITA.No.7539/Mum/2013/,4779/Mum/2014, 62/Mum/2014) ( AY. 2003-04 )