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    <description>The High Court upheld the decisions of the Tribunal and the Karnataka High Court, ruling in favor of the Assessee Bank. The Court found no substantial question of law arising in the case and dismissed the Revenue&#039;s appeal, affirming that the stale Demand Drafts could not be treated as income of the Assessee Bank.</description>
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      <description>The High Court upheld the decisions of the Tribunal and the Karnataka High Court, ruling in favor of the Assessee Bank. The Court found no substantial question of law arising in the case and dismissed the Revenue&#039;s appeal, affirming that the stale Demand Drafts could not be treated as income of the Assessee Bank.</description>
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