allowed interest deduction on broken period. In Civil Appeal @ Special Leave Petition (C) No.24841 of 2019, though the assessment officer held that the broken period interest has to be capitalised, the Appellate Tribunal upset the said view. In Civil Appeal No.4755 of 2023, deduction for broken period interest has been allowed. 30. Hence, in Civil Appeal No.3291­3294 of 2009, the judgment of the High Court cannot be sustained, and the decisions of the Tribunal dated 29th May 2003 and 15th July 2004 will have to be restored. All other appeals preferred by Civil Appeal No.3291­3294 of 2009, etc. Page 44 of 45the Revenue will have to be dismissed subject to clarification regarding securities of the HTM category. 31. Accordingly, we pass the following order: a. Civil Appeal Nos.3291 to 3294 of 2009 are hereby allowed by setting aside the impugned judgment and the judgments dated 29th May 2003 and 15th July 2004 of the Appellate Tribunal are restored. b. All other Civil Appeals are