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    <title>Interest Income from FDRs and NSCs Classified as Business Income, Not Other Sources, Part of Total Business Receipts.</title>
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    <description>The interest income from FDRs and NSCs of the petitioner has to be treated as income from business and not income from other sources as the income is part of the total receipts and not from other sources.</description>
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      <description>The interest income from FDRs and NSCs of the petitioner has to be treated as income from business and not income from other sources as the income is part of the total receipts and not from other sources.</description>
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