the view taken in this case. 26. In Civil Appeal @ Special Leave Petition (C) No.4843 of 2020, the High Court held in favour of the respondent­Bank by allowing a deduction for broken period interest relying upon the decision in the case of HDFC Bank Ltd11. In this case, the assessing officer did not accept the claim of the Bank that the securities held were in the nature of stock­in­ trade. However, the CIT (Appeals) and the Appellate Tribunal accepted the respondent Bank’s case. In this case, before the Appellate Tribunal, the department conceded in favour of the assessee. 11 (2014) 366 ITR 505 Civil Appeal No.3291­3294 of 2009, etc. Page 43 of 4527. In Civil Appeal @ Special Leave Petition (C) No. 7055 of 2021, neither the assessment officer nor the CIT allowed a deduction on account of the broken period interest. However, the Tribunal allowed the same. Before the High Court, Revenue argued that the increase in capital results in the expansion of the Bank's capital base, which helps