Assessee was engaged in business of establishing nuclear power plants and generating nuclear energy.  Power plants so established had a fixed life after which those plants were required to be decommissioned. Since said exercise required considerable expenditure, Government of India allowed assessee to collect decommissioning costs from its customers. Under another notification issued by Department of Atomic Energy, assessee had to account for 12 per cent interest on such decommissioning charges collected by it.  During relevant year, assessee debited certain amount towards interest on decommissioning reserves and claimed such interest by way of deduction. AO  disallowed the claim. Tribunal held that funds did not belong to assessee but same were used for purpose of business and assessee paid interest to funds at instance of Department of Atomic Energy. Accordingly the Tribunal thus held that such interest could not be said to be notional interest and expenditure was rightly claimed by assessee by way of deduction. High Court affirmed the order of the Tribunal.  (AY.1992-93)