Section 5 of the Income-tax Act, 1961—Income—Assessee, an infrastructure Board, established under Infrastructure Development Board Act, 2001, was carrying on transaction on behalf of the Government and as such, interest accrued on the deposit and the issue of accrual taxability thereupon is a question of fact, which stands correctly and completely appreciated by the authority below - CIT V/s H.P. INFRASTRUCTURE DEVELOPMENT BOARD - [2018] 7 ITCD Online 111 (HP)