has found that the securities were held as trading assets. Thirdly, it has been held by the Supreme Court in the Civil Appeal No.3291­3294 of 2009, etc. Page 19 of 45subsequent decision reported in 57 I.T.R. Page 306, in the case of C.I.T. Andhra Pradesh v. Cocanada Radhaswami Bank Limited, that income from securities can also come under section 28 as income from business. This judgment is very important. It analyzes the judgment of the Supreme Court in UCO Bank's case reported in 53 I.T.R. page 250, which has been followed by the Supreme Court in Vijaya Bank's case. It is true that once an income falls under section 18, it cannot come under section 28. However, as laid down by the Supreme Court in Cocanada Radhaswami Bank's case (supra), income from securities treated as trading assets can come under section 28. In the present case, the department has treated income from securities under section 28. Lastly, the facts in the case of UCO Bank reported in 53 I.T.R. page 250, also