Held, that the interest earned by the assessee was inextricably linked to its main business activity as it was earned from fixed deposits which were-required to be maintained by it in terms of the statutory requirements, which had not been controverted by the Revenue. As a result, the Assessing Officer was not justified in denying the assessee the deduction under section 80IC, to which the assessee was entitled.(AY. 2014-15)