The Tribunal held that the assessee had sufficient funds of its own. When interest-free funds are available to the assessee which were sufficient to make its investments, the presumption is that the investments were made from the interest-free funds available with the assessee. There was no justification to sustain the addition. Followed  CIT v. Reliance utilities and Power Ltd. (2009)  313 ITR 340 (Bom.)(HC), Munjal Sales Corporation v. CIT (2008) 298 ITR 298 (SC) and CIT (LTU) v. Reliance Industries Ltd. (2019) 410 ITR 466 (SC).  (AY.2012-13 to 2014-15)