As regards the interest on the investments with Cooperative Banks and other Banks, the co-ordinate Bench order of the Tribunal in thecaseofKizhathadiyoor Service Cooperative Bank Limited in ITA No.525/Coch/2014 (order dated 20.07.2016),had held that interest income earned from investments with treasuries and banks is part of banking activity of the assessee, and therefore, the said interest income was eligible to be assessed as 'income from business’ instead of 'income from other sources’.