Section 28(i) of the Income Tax Act, 1961 — Business income — Amount paid by National Housing Bank to assessee bank by way of account payee cheques but credited by assessee to the account of one HM which transaction subsequently got burnt in the file of security scam, repayment of said amount of assessee to NHB could not be allowed as business loss—Standard Chartered Grindlays Pty Ltd. vs. Deputy Director of income tax [2019] 201 TTJ (Delhi) 754