Held that the fixed deposits maintained with the banks, which are marked as lien, fixed deposits with the banks out of the funds which were generated from public offerings for the purpose of financing ship-building projects pending utilization for the said purpose, fixed deposits placed with the banks, for complying with the covenants in the loan agreement entered for the purpose of acquiring ships and vessels are linked with the business of operating ships and therefore interest income constitutes business income and relates to the core shipping activity. (AY. 2018-19)