The AO had disallowed certain amount of interest as interest for non-business purpose and interest for capital work-in-progress and capital advance. The Tribunal relying on various decisions and considering the factual matrix observed that the assessee has sufficient own funds and has utilised the funds for the purpose of business with nothing to the contrary being brought on record by the Department. Thus, the Tribunal held that interest cannot be disallowed. (AY. 2011-12,  2013-14)