1992 (4) TMI 8 - SC - Income Tax

How the interest receipts by the assessee can be treated as receipts which flow to him de hors the business which is carried on by him - interest payable to him certainly partakes of the same character as the receipts for the payment of which he was otherwise entitled under the contract and which payment has been delayed as a result of certain disputes - It cannot be separated from the other amounts granted under the awards and treated as "income from other sources"