mode of conducting a Bank's business as receiving deposits or lending moneys or discounting hundies or issuing demand drafts. That is how the circulating capital is employed and that is the normal course of business of a Bank. The moneys laid out in the form of deposits as in the instant case would not cease to be a part of the circulating capital of the appellant nor would they cease to form part of its Banking business. The returns flowing from Civil Appeal No.3291­3294 of 2009, etc. Page 35 of 45them would form part of its profits from its business. In a commercial sense the directors of the Company owe it to the Bank to make investments which earn them interest instead of letting moneys lie idle. It cannot be said that the funds of the Bank which were not lent to borrowers but were laid out in the form of deposits in another Bank to add to the profit instead of lying idle necessarily ceased to be a part of the stock­in­trade of the Bank, or that the interest arising therefrom did