Interest from parking share capital not taxable as income; disallowance of related expenses not allowed.

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....Interest earned on the parking of share capital - Interest cannot be taxed as income from other sources in the hands of the assessee and therefore, the subsequent disallowance of expenses claimed at 10% to earn that income has been infused in the total project cost cannot be disallowed insofar as the whole of the income has been capitalized - AT....