Partnership firm get interest on bank fdr

Neha jain (audit assistant) (55 Points)

07 April 2016  

sir my question is that 

if any partner ship firm doing business , he get advance money from debtors ., so he collect extra cash . so firm make bank fdr for few time , he get bank interest on fdr 

so my questtion is that 

1. income of this fdr interest  , will conciderd as       business income    or       other source income  ?

  if it have conciderd as other source income ,  will it set off against business loss ?