The assessee, a State Govt. construction corporation, earned interest on fixed deposits from grants received for building police department facilities and claimed TDS credit. High Court  held interest was taxable u/s 56 as the assessee was not engaged in business but in executing government-funded works hence assessable as income from other sources.  SLP dismissed on the ground that delay of 364 days was not satisfactorily explained.  (AY. 2018-19)