are the cases where the deduction of interest for the broken period was allowed. 1 (1991) Supp (2) SCC 147 Civil Appeal No.3291­3294 of 2009, etc. Page 5 of 458. The learned counsel appearing for the appellant in Civil Appeal Nos. 3291­3294 of 2009 and learned counsel representing the respondents/Banks in other appeals have made extensive submissions. The submissions made by the learned counsel appearing for the assessees can be summarised as follows: a. Reliance was placed on a decision of the Bombay High Court in the case of American Express International Banking Corporation v. Commissioner of Income Tax & Anr.2 Learned counsel pointed out that in the said decision, the Bombay High Court distinguished the decision in the case of Vijaya Bank Ltd.1 by holding that in the case of Vijaya Bank Ltd.1, the claim for deduction of interest on broken period was made under Sections 19 and 20 of the IT Act. This was done on the footing that the Department had brought to tax the interest accrued