Held that with respect to the addition of interest, the assessee had entered into an agreement with the other parties only pursuant to the nature of its business and acted only as a financial member of the special purpose vehicle. The shares therein were held to promote the business of financing and not with an intention to make an investment. Considering the nature of business of the assessee and the purpose of forming the special purpose vehicle, there was no infirmity in the order of the Commissioner (Appeals) holding that the investment was made for business purposes. The disallowance of interest could not be made. As regards with respect to the additional claim for bad debts made in assessment proceedings, there was no infirmity in the order of the Commissioner (Appeals) (AY. 2013-14)