HC upheld disallowance of interest on loan taken for non-business purpose; denies to reappraise evid

IT : Where Tribunal rejected assessee's claim for deduction under section 36(1)(iii) taking a view that loan was not taken for business purpose, even though assessee made strenuous efforts to reappreciate and reappraise evidence on record to arrive at a different conclusion, yet same was not permissible under section 260A and, consequently, assessee's appeal was to be dismissed