Held that the assessee earned interest income and other income on funds parked as fixed deposits with banks, since there was no material available on record to prove that the granting of advances/loans to sister concerns and maintaining deposits in the bank was for the purpose of business, said income could only be treated as income from other sources. Since assessee had also debited interest expenditure/finance costs to its profit and loss account, deduction of the same under section 57(iii) was to be allowed after examining the nexus of the same with interest income. (AY. 2017-18)