is made clear in the judgment of this Court in the United Commercial Bank Ltd. case [(1958) SCR 79] , that business income is broken up under different heads only for the purposes of computation of the total income : by that break up the income does not cease to be income of the business, the different heads of income being only the classification prescribed by the Indian Income Tax Act for computation of income.”” (emphasis added) The same principles apply to the cases in hand. 15. In the case of Bihar State Co­operative Bank Ltd.7, in paragraph 2 (SCC report), this Court set out the questions involved which read thus: “2. In its return the appellant showed these various sums as “other sources”, but nothing turns on the manner in which the appellant chose to show this income in its return. The Income Tax Officer, however, assessed the interest for these three years under Section 12 of the Income Tax Act, as income from “other sources”. The appellant took an appeal to the Appellate