Held that the  Assessing Officer had verified the claim of interest expenses through detailed inquiries. The Principal Commissioner had merely substituted his opinion for that of the Assessing Officer without identifying any specific error in the Assessing Officer’s findings or procedure. The Principal Commissioner’s observation that the assessee has claimed excess interest is  factually incorrect. The assessee had restricted its claim on interest paid on loans to the actual interest received from various parties to whom the amount was advanced for interest income.  The revision order is quashed and set aside.(AY 2017-18)