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 in securities are in stock­in­trade, and this fact has been accepted in the past by the Income Tax department. It was held that the securities in the category of HTM were also held as stock­in­trade, and income/loss arising out of such securities, including HTM securities, has been treated as business income/loss. The Appellate Tribunal held that the interest for the broken period would be admissible as a deduction, and the High Court confirmed the same. We may note here that the Tribunal followed the decision of the Bombay High Court in the case of HDFC Bank Ltd. v. CIT11. We find no error in the view taken in this case. 26. In Civil Appeal @ Special Leave Petition (C) No.4843 of 2020, the High Court held in favour of the respondent­Bank by allowing a deduction for broken period interest