Interest free loan : Where assessee had successfully demonstrated that it had sufficient interest-free funds to cover loan to subsidiary and loan was advanced for commercial expediency, no disallowance of interest was warranted, therefore, disallowance made under section 36(1)(iii) was to be deleted – Oriental Enterprise (P.) Ltd. v. ACIT – [2024] 166 taxmann.com 65 (Ahmedabad – Trib.)