Section 36(1)(iii) of the Income-tax Act, 1961—Business Expenditure - Interest on borrowed capital—Claim of assessee disallowed as assessee has not led any evidence to show the commercial expediency to advance funds to the sister concerns and assessee also failed to file the cash flow statement to show that own funds were advanced to the sister concerns - MANGALAM PUBLICATIONS (INDAI)(P.) LTD. V/s ASSTT. CIT - [2020] 183 ITD 001 (ITAT-COCHIN)