CIT couldn't delete disallowance of interest on loan if AO finding that loan was bogus wasn't disturbed

IT : Where in earlier years pursuant to search proceedings, certain additions were made to assessee income under section 68 which were set aside by Tribunal, in view of fact that for assessment year in question Assessing Officer had come to an independent finding regarding bogus loan transaction and Tribunal had not disturbed said finding, in such a situation deletion of disallowance of interest on said loan was not correct

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