Tribunal held that there was no detail of source of miscellaneous income available on record except amount of income. It was also not clear from the order of the Assessing Officer in the instant year, whether the fixed deposits were made for the purpose of the business or for merely earning interest income. No such details had been provided. In view of facts and circumstances, the issue in dispute was to be remanded to the Assessing Officer for deciding in accordance with law after verifying the source of miscellaneous income and the interest income. (AY. 2010-11, 2011-12)