Section 36(1)(iii) of the Income Tax Act, 1961 — Business Expenditure — Interest on borrowed Capital — Supreme Court laid down that if interest free funds available to the assessee were sufficient to meet its investments, then it could be presumed that the investment were made from the interest free funds available with the assessee. in the case of assessee, the interest free funds available with the assessee were more than the advance paid to its sister concerns, therefore, the issue in hand was remanded to the file of the AO to decide accordingly in terms of the dictum of the Supreme Court — Rajinder Kumar Gupta vs. Deputy Commissioner of income tax [2019] 76 ITR (trib) 324 (Amritsar)