Assessee  traded crude palm oil (CPO) and opened Foreign Letters of Credit (FLCs) for oil import, pledging Fixed Deposit Receipts (FDRs) as margin with bank.  Interest earned on these FDRs was treated as business income. Assessing Officer assessed the  interest income as income from other sources.  On appeal the CIT(A)  held that  high sea sale of imported goods as  speculative  transaction  and assessed as  business income. On appeal the Tribunal held that entire transaction was going through by proper delivery of goods during purchase and documents were provided for evidence of delivery of goods related to high sea sale, Commissioner (Appeals) rightly treated interest earned on these FDRs as business income.  As regards the appeal of the assessee is dismissed as withdrawn. (AY. 2013-14, 2016-17)