Other sources

Yes,deduction of interest paid to bank is deductible u/s 57(iii)

Section 57
(iii) any other expenditure (not being in the nature of capital expenditure) laid out or expended wholly and exclusively for the purpose of making or earning such income

and since u have incurred such interest expense from bank for the purpose of earning interest income from company, which not being a capital expenditure.
u can claim such deduction.......

thanks for giving reply