The assessee is  a national highways infrastructure development corporation was fully owned Company of Ministry of Road Transport and Highways  , The assessee earned interest on account of surplus funds kept in the bank. Assessing Officer  treated said interest as income earned from other sources and made additions  as income of the assessee. On appeal the   CIT(A) held that   the  funds received from the Government   for project execution were kept in a separate bank accounts. Further it was clarified that the interest on project funds was deposited in consolidated funds of India. Tribunal affirmed the order of the Assessing Officer .  (AY. 2017-18 , 2018 -19)