Interest income is residual income if it has no nexus with business; shall reduce losses from sale o

IT : Where assessee-company was engaged in trading of shares and during year it earned interest from advancing loan to an isolated party and suffered loss in trading of shares and claimed set off of loss against interest income, since interest income/gross total income of assessee was chargeable under head 'income from other sources', Assessing Officer was wrong in treating loss in question as speculation loss in accordance with provision of Explanation to section 73