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    <title>Interest income from fixed deposits during construction correctly classified as &#039;income from other sources,&#039; offset disallowed.</title>
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    <description>Interest income on fixed deposits received - AO has rightly treated the interest received during the construction period from the money parked as fixed deposits and interest on advance as ‘income from other sources and netting off of capital expenditure from the interest has rightly been disallowed. - AT</description>
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      <title>Interest income from fixed deposits during construction correctly classified as &#039;income from other sources,&#039; offset disallowed.</title>
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      <description>Interest income on fixed deposits received - AO has rightly treated the interest received during the construction period from the money parked as fixed deposits and interest on advance as ‘income from other sources and netting off of capital expenditure from the interest has rightly been disallowed. - AT</description>
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