and circumstances of this case, the receipt of interest on fixed deposits was an income under the head of “other sources”: and Civil Appeal No.3291­3294 of 2009, etc. Page 33 of 45(2) Whether in the facts and circumstances of this case, the receipt of interest from the fixed deposits was an income not exempt from taxation under the CBR Notification No. 35 dated 20­10­1934 and No. 33 dated 18­8­1945.” In paragraphs 9 and 10, this Court proceeded to hold thus: “9. In the instant case the cooperative society (the appellant) is a Bank. One of its objects is to carry on the general business of Banking. Like other Banks money is its stock­in­trade or circulating capital and its normal business is to deal in money and credit. It cannot be said that the business of such a Bank consists only in receiving deposits and lending money to its members or such other societies as are mentioned in the objects and that when it lays out its moneys so that they may be readily available to meet the demand