Assessee's Loan Classified as NPA; Claim on Deferred Interest Liability Denied Due to Lack of Agreement Evidence.

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....Accrual of interest liability - loans was classified as NPA - Assessee failed to prove that as per any agreement entered into by the assessee with the bank though the interest in question accrued during the year under consideration but its payability was deferred to any point of time in future. - claim not allowed.....