Assessing Officer disallowed interest on borrowed capital under section 36(1)(iii) on ground that assessee did not charge interest on loan given to company Syno Industries Ltd. Tribunal held that assessee till 31-3-2000 was regular in charging interest and had stopped because recovery of further interest became doubtful from 1-4-2000 on account of fact that said company became sick. Therefore, when interest was not received, disallowance is deleted. (AY. 2004-05)