Interest paid on borrowed funds used by dealer to buy property for his showroom was deductible

IT : Where assessee, a dealer of vehicles, having taken loan, used certain amount for booking of showroom, in view of fact that assessee had sufficient surplus funds for making said advance and, moreover, it was a commercial decision which could not have been gone into unless Assessing Officer had concrete material to contend that transaction was a sham, assessee's claim for interest on borrowed capital could not be rejected