Tribunal held that the assessee filed documentary evidence before the Assessing Officer to show that the assessee had an intercorporate deposit agreement with its subsidiary and one of the clauses of the memorandum of articles of association of the assessee was to make investments also in its subsidiary. For commercial expediency the assessee had made investment in shares of the subsidiary company and as such, the amount invested shall have to be considered as invested for business purposes and for commercial expediency. Interest allowable as deduction. (AY.2015-16)