On the facts as discussed in the above paragraph, it is abundantly clear that amongst the two, the principal or dominant business of the assessee was granting loans & advances and thereby the assessee falls outside the ambit of the Explanation to Sec. 73 of the Act. Consequent thereto, the loss of Rs. 1,48,61,635/- incurred by the assessee in the business of share dealing cannot be construed as speculation loss. We therefore have no hesitation in holding that the loss incurred by the appellant during the relevant year was assessable as business loss and which the appellant could set-off against its business income inter alia including interest income derived from the business of granting loans.