Held that interest earned by the assessee nodal agency of the Central/State Government, on bank deposits of grants is immediately returned to the Central Government in case of Central Government funds and interest received on State Government fund is adjusted against subsequent grant, issue is remitted back to the AO to ascertain whether the interest income has been remitted back; if the entire interest income has been remitted back to the Central Government/State Government, then no addition is sustainable on account of the interest income earned on the deposits. (AY. 2017-18,  2018-19)