NBFC couldn't take shelter of prudential norms to treat overdue interest as NPA if it didn't try to

IT : Where assessee, a NBFC, did not show interest income on loans advanced to two parties on ground that interest remained overdue on it for more than six months, in view of fact that loan in question was a term loan and, moreover, assessee did not demand return of same, it could not be regarded as a non-performing asset and, thus, impugned addition made on account of interest deserved to be confirmed