High Court  held that FDs maintained by assessee with bank were not to meet any requirement of bank for opening LC or any other business purpose, and therefore, interest income earned on FDs had to be treated as income from other sources. On SLP   the  order of High Court is set aside by remanding matter to Assessing Officer for consideration of issue for relevant year by bearing in mind nature of business of assessee and purpose for which short term fixed deposit accounts were opened by assessee in bank and nature of income and treatment of interest income as income from other sources or business income. (AY. 2009-10)