Delhi High Court Rules Appeal Doesn't Stop Interest Accrual; Taxpayer Must Prove Loan Unrecoverable Without Evidence.

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....Accrual of interest income - By merely filing appeal by the assessee before the Hon’ble Delhi High Court, it cannot be said that interest was not accrued to the assessee. The onus was on the assessee to establish that loan was unrecoverable during the year under consideration and no such evidences having been filed.....