Assessee-company owned a godown. This property was already given on long term lease of 99 years. The lessee sold the property. The assessee entered into MOU with lessee in terms of which assessee received compensation of Rs. 4.65 crore towards termination of long-term lease.  The AO treated the compensation as sale consideration. CIT (A) confirmed the order of the AO. On appeal the Tribunal held that compensation received was towards loss of source of income; same could not be treated as revenue receipt, and it was capital receipt not liable to tax. Referred  Karam Chand Thapar and Bros. (P.) Ltd. v. CIT (1971) 80 ITR 167 (SC), Kettlewell Bullen & Co. Ltd. v. CIT (1964)  53 ITR 261, (SC) (AY. 2012-13)