Assessee engaged in business of power generation, earned interest income from loans and advances provided to its employees-. Assessing Officer classified said interest income as income from other sources. CIT(A) allowed the claim of assessee as business income. on appeal the Tribunal held that  loans and advances were provided solely to employees to ensure their welfare, retention and operational efficiency, which were critical in power sector and, thus, interest income earned from loans and advances provided to employees is  incidental to business of power generation and qualified as business income. (AY. 2012-13, 2016-17)