ORDER : 1. Heard Learned Counsel on both sides. 2. The question which arises for determination in these civil appeals filed by the Assessee is as follows: "Whether interest paid in respect of borrowings for acquisition of capital assets not put to use in the concerned financial year can be permitted as allowable deduction under Section 36(1)(iii) of the Income Tax Act, 1961?" 3. This question has been answered in favour of the Assessee in the case of CIT v. Core Health Care Ltd., (2008) 2 SCC 465 : (2008) 215 CTR (SC) 1 : (2008) 3 DTR (SC) 49 : (2008) 298 ITR 194 (SC). Consequently, the civil appeals filed by the Assessee are allowed with no order as to costs.