Interest earned on proceeds of public issue, deposited in bank, wasn't eligible for sec. 10B relief

IT : Assessee, registered as EOU, was entitled to claim exemption under section 10B in respect of interest earned on bank deposits kept for opening letters of credit while interest given by banks in respect of moneys received on behalf of assessee against public issue of shares and interest from temporary ICDs kept with other companies out of proceeds of public issue of shares were not