1984 (4) TMI 17 - MADRAS HIGH COURT

Extract:
.......to, therefore, answer the question referred to us in the negative and against the assessee and hold that the interest earned by the assessee on investment of share capital in call deposits could be assessed separately under the head Other sources for the assessment year 1962-63. The assessee will pay the costs to the Revenue. Counsel s fee Rs. 500.