Assessee had taken foreign ECB loan for purpose of acquisition of a capital asset i.e. renovation and refurbishment of hotel acquired by it.  Entire ECB loan was disbursed in a single trench.  Therefore, assessee had temporarily parked ECB loan in FDRs.  During construction period, assessee earned interest on FDRs made out of ECB funds.  Assessing Officer held that interest income earned on FDRs was taxable as income from other sources.  Tribunal allowed capitalisation of interest on FDRs. On appeal by the Revenue the Court held that the  funds were inextricably linked with setting up of plant and interest earned by assessee could not be treated as income from other sources. High Court affirmed the order of the Tribunal. SLP of Revenue is dismissed. (AY. 2013-14)