Held that the Commissioner (Appeals) had rightly treated 10 per cent. of the amount credited in the books of account of the assessee as income of the assessee following the findings given by the Settlement Commission. The modus operandi of the assessee could not be treated differently than the modus operandi adopted by the members of the group. Accordingly, there was no reason to distinguish the case of assessee from the cases of other assessees of the group, where a considered finding of the Settlement Commission was already in place. The Tribunal also held that  the interest paid with reference to the unsecured loan  could not be allowed.(AY. 2011-12)