1. S. A. NUSRAT, J.--Leave to appeal is granted, inter alia, to examine the contention whether on the facts and circumstances of the case the amount of interest paid by the petitioners on the purchase price to Dalimia Cement Factory Limited could be deemed to have been incurred wholly and exclusively for the purpose of business under section 10(2)(xvi) of the Income-tax Act, 1922 and could be allowed as such. Security Rs.5,000 in each case.