Assessee  received certain sum as consideration for transferring his sub-tenancy rights. AO assessed the same as income from other sources.  CIT (A) held that the amount is assessable as capital gains. On appeal by revenue , dismissing the appeal of the revenue the Tribunal held that  like tenancy right, a sub-tenancy right is also a capital asset  and liable to be chargeable as capital gains  and not as income from other sources.  (AY. 2014-15)