Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
56(2)(viib) and the same is enumerated as income in section 2(24)(xvi)." ii. CBDT vide its Instruction No. 2/2015 dated 29/01/2015 has accepted the aforesaid decision of Hon'ble Bombay High Court and clarified the same as under. "In reference to the above cited subject, I am directed to draw your attention to the decision