Against this order an appeal was taken to the Income Tax Appellate Tribunal and it was there contended that the Bank did not make the deposits as investments, but in order that cash might be available to the appellant “continuously” for the carrying on of the purposes of its business, and that the deposits were intimately connected with the business of Civil Appeal No.3291­3294 of 2009, etc. Page 32 of 45the appellant and therefore the interest should have been held to be profits arising from the business activities of the Bank, and that the finding that the short­term deposits in Imperial Bank were separate from the appellant's Banking business was erroneous. The Income Tax Appellate Tribunal, by its order dated 11­4­ 1955, held: “(1) That the interest was an income rightly to be included under the head of ‘other sources’. *** (2) The profits of a cooperative society indicates the profit derived from the business which can be truly called the business of the cooperative society.