2005 (8) TMI 28

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....the Appellant : Mohan Parasaran, A. Harish Chandra, Anuvrat Sharma and B.V. Balram Das. For the Respondent : Nidhesh Gupta, Vinod Shukla and Ms. Janani. ORDER 1. Delay condoned. 2. Leave granted. 3. This Court has consistently held that investments made by a banking concern are part of the business of banking. The income arising from such investments would, therefore, be attributabl....