Assessee earned interest income of certain amount from bank deposits and loans given to several related parties. The AO held that interest income earned on parking of funds with banks and loans was taxable as income from other sources u/S.56.   Affirming the view of the AO the Tribunal held that, since assessee had failed to demonstrate any business compulsion to make bank deposits or advance loans nor did it show that such deposits and loans were integral part of its business activities, hence interest income earned by assessee is taxable as income from other sources.(AY. 2014-15, 2015-16)