Dismissing the  appeal of the revenue  the Tribunal held that the issue relating to addition of interest income accrued on non-performing assets was considered by the Tribunal in the assessee’s own case for the assessment years 2009–10 and 2010–11 and decided in favour of the assessee following a binding decision of the Karnataka High Court. As a result, there was no infirmity in the Commissioner (Appeals) order. Followed, CIT v. Siddeshwar (2016)  388 ITR 588 (Karn.)(HC) and CIT v. Canfin Homes Ltd.  (2012)  347 ITR 382 (Karn.)(HC).  (AY.2012-13)