the American Express International Banking Corporation2 case has been expressly upheld by this Court in the case of Citi Bank NA3. Therefore, the impugned judgment cannot be sustained, and the view taken by the Tribunal will have to be restored. 25. Now, we come to other appeals which are part of this group. In Civil Appeal @Special Leave Petition (C) Nos.1445­ 1446 of 2021, the assessing officer held that the respondent Bank was liable to pay the broken period of interest as part of the price paid for the securities. Hence, a deduction on the said amount was disallowed. The assessee could not succeed before the CIT (Appeals). Before the Appellate Tribunal, reliance was placed on the decision of this Court in the case of Vijaya Bank Ltd1. The Tribunal observed that the Civil Appeal No.3291­3294 of 2009, etc. Page 42 of 45assessing officer had treated the interest income earned by the respondent Bank on securities as income from other sources. The Tribunal observed that the investments