Assessee relied on decision of High Court with similar issue and claimed set off of brought forward business loss and unabsorbed depreciation in return. Assessing Officer treated interest income received on staff loan and other advances along with miscellaneous receipt as income from other sources. Tribunal distinguished decision relied upon by assessee and remanded issue to Assessing Officer. Rectification application was rejected. On writ  the Court held that  Tribunal had not followed decision on identical facts by co-ordinate bench which was confirmed by High Court, there was a mistake apparent on record which ought to have been considered by Tribunal. Matter is  remanded back to Tribunal to pass fresh orders in miscellaneous application. (AY. 2010-11, 2012-13 to 2014-15)