Section 5 of the Income Tax Act, 1961 — Income — Accrual of Income — Where High Court dismissed revenue's appeal by taking a view that assessee Board establishes under Infrastructure Development Board Act, 2001was carrying on transaction on behalf of goods and as such interest accrued on deposit and issue of accrual of taxability thereupon was a question of fact which stood correctly and completely appreciated by authority below, SLP filed against said order of High Court was to be dismissed—Commissioner of income tax vs. HP Infrastructure Development Board [2019] 267 Taxman 486 (SC)