Held that the assessee had reported all those other incomes under ‘other income’ category in financial statement prepared for relevant assessment years, however, it was not clear whether said other income were apportioned to eligible business and non-eligible business or not-Whether, therefore, matter was to be remanded back to file of Assessing Officer to examine claim of assessee and compute deduction only to other income which related to eligible business. (AY. 2011-12 to 2016-17)