Assessee in its SEZ, was engaged in business of trading of diamonds and gold jewellery as well as manufacturing gold jewellery for purpose of export.  It earned interest income from fixed deposit (FD) receipts with bank which were made by assessee in course of its trading business of import for purposes of re-­export, for obtaining Letter of Credit for its purchases. Tribunal  held that  FD being business assets, said interest income was to be assessed as business income of assessee. (AY. 2012-13, 2013-14)