Held that the Assessing Officer had made an addition of Rs. 17,20,760 which included the principal amount and interest. The provisions of section 40(a)(ia) of the Act provided for disallowance only of the interest and not the principal. Therefore, the principal amount could not be subjected to disallowance and the Assessing Officer was to allow this sum. As regards the balance amount in terms of section 201(1), if the assessee filed the correct form 26A within 60 days from the receipt of the order the Assessing Officer may allow the claim of the assessee in accordance with law condoning the delay in filing form 26A..(AY.2014-15)