Assessee-company claimed deduction on account of interest on loan borrowed for business purpose. The AO made disallowance of said claim on ground that in valuation of inventory, assessee should have taken into consideration interest attributable to bringing inventory to its present location in accordance with Explanation to section 145A(A) of the Act. Tribunal held  that  since there is no such provision in section 145A to include interest cost in value of inventory addition was deleted. (AY. 2009-10)