Tribunal held that  substantial amount except a meager sum was withdrawn by partner out of opening balance and said amount was not available with partnership firm for its business purpose.  Hence, claim of interest for full year at rate of 12 per cent was otherwise not allowable in terms of section 36(1)(iii) or section 37(1). Order of Assessing Officer allowing the claim on pro-rata basis was held to be justified.  (AY. 2010-11)