of this Court in the case of Vijaya Bank Ltd.1 was rendered after considering Sections 18 to 21 of the IT Act, which have been repealed. Therefore, the Tribunal held that as the appellant was holding the securities as stock­in­trade, the entire amount paid by the appellant for the purchase of such securities, which included interest for the broken period, was deductible. The respondent Department preferred an appeal before the High Court against the decision of the Appellate Tribunal. By the impugned judgment, the High Court interfered and, relying upon the decision of this Court in the case of Vijaya Bank Ltd.1, allowed the appeal. This order was impugned in Civil Appeal Nos. 3291­3294 of 2009. 7. All other appeals that are the subject matter of this group are preferred by the Revenue. These are the cases where the deduction of interest for the broken period was allowed. 1 (1991) Supp (2) SCC 147 Civil Appeal No.3291­3294 of 2009, etc. Page 5 of 458. The learned counsel appearing for