brought out the business connection between the securities of a Bank and its business, thus: “In the ordinary case of a Bank, the business consists in its essence of dealing with money and credit. Numerous depositors place their money with the Bank often receiving a small rate of interest on it. A number of borrowers receive loans of a large part of these deposited funds at somewhat higher rates of interest. But the Banker has always to keep enough cash or easily realisable securities to meet any probable demand by the depositors….” In the present case the Tribunal held, on the evidence, and that was accepted by the High Court, that the assessee was investing its amounts in easily realisable securities and, therefore, the said securities were part of the trading assets of the assessee's Banking business. The decision of this Court in United Commercial Bank Ltd. v. CIT [(1958) SCR 79] does not lay down any different proposition. It held, after an exhaustive review of the authorities,