The assessee had offered interest income as business income in consonance with the consistent stand taken by it in earlier years. In all these years, the Department had accepted the stand of the assessee that the interest income on fixed deposits had business nexus and had to be assessed as business income. The authorities did not accept the claim for the assessment year 2014-15. On appeal the Tribunal held that the interest income on fixed deposits in the peculiar facts of the instant case should be assessed under the head business income.( AY.2014-15)