Bench: S/Shri Chandra Poojari, Am&George George K., Jm

22,17,68,481/- as on 31st March 2006 were availed by the appellant after the year 2002 and hence there is no nexus between interest bearing funds and exempt income yielding investments. 6. The learned CIT (A) ought to have observed from the records that there were sufficient own funds available with the appellant for making the said investments