Interest income taxable under head 'other sources' if advancing of loans wasn't part of business of assessee

INCOME TAX: Where assessee earned interest from bank deposits and loans given to other related parties and claimed same as business income, since assessee had failed to demonstrate that such advancing of loan or depositing of money in bank was done as part of its business activities, impugned interest income was to be taxed as 'income from other sources'

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