Court held that  in view of the fact that the Tribunal has remanded the same matter in the case of the assessee to the AO in the subsequent assessment year for giving a finding bearing in mind the facts of the assessee and its business the matter pertaining to the relevant assessment year is also remanded to the AO for consideration of the issue by bearing in mind the nature of business of the assessee and the purpose for which the short-term fix deposit accounts were opened by the assessee in the bank and the nature of income and the treatment of interest income as income from other sources or business income. (AY.  2009-10)