Assessee was co-owner of land which was sold vide registered sale deed and share of assessee was 30.93 per cent. The  assessee claimed  interest paid  on security deposit to  clearing encumbrance on property sold and compensation paid to SAE and BJT for vacating property. The AO disallowed the claim. Held that the  nature of payment which had been claimed to be compensation to related parties was nothing but compensation made to self since 99 per cent of share/shareholding is with co-owners including assessee. Accordingly the disallowance is affirmed (AY. 2005-06)