Assessee-company was engaged in the business of distribution of electricity. For the relevant year, assessee filed its return declaring certain taxable income. Assessing Officer treated interest income earned by assessee on loan given to its staff and advances, fixed deposit etc. as well as income from miscellaneous receipts such as excess stock found on physical verification, sale of tender forms, registration fees from suppliers and contractors, rebate for prompt payment by purchaser of power etc. as ‘income from other sources’ instead of ‘income from business and profession’ on ground that income was not generated from day-to-day business of assessee-company. Commissioner (Appeals) partly allowed appeal of the assessee, treating interest income from staff loans and advances as ‘income from other sources’ but held that miscellaneous receipts were business income. Tribunal set aside the order of the Commissioner (Appeals) and remanded the matter back to the Assessing Officer for fresh consideration. Order of Tribunal affirmed. (AY. 2014-15)