In the result, the Appeal filed by the Assessee is allowed
Bench: Sh.Shamim Yahya & Sh. Yogesh Kumar U.S.Om Prakash Vs. Principal Cit 45 Matana Majra, Rohtak Fatehabad, Haryana Haryana Pan: Cmspp7173D Appellant Respondent
income from other sources ? It was argued by the assessee that there is no amendment in section 10(37) and by insertion of sections 56(2)(vui) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions