Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am
56(2) (viib) of the Act and the same is enumerated as income in section 2(24) (xvi) of the Act.’ 2.18 The Central Board of Direct Taxes vide Instructions No. 2 of 2015, dt. 29-1-2015 (See (2015) 371 ITR (St.) 6.) directed the revenue not to file the special leave petition before Hon'ble to Supreme Court