Due to a clerical mistake, enhanced compensation received by assessee on account of compulsory acquisition of agricultural land was reduced under the head ‘other sources’ instead of the correct head ‘exempt’, consequently, the Assessing Officer added the same to assessee’s income. On appeal, the Tribunal remanded the matter to Assessing Officer to reduce the amount of the aforesaid compensation from the total income of the assessee. As regards interest on compensation, also required factual verification; the issue was restored to the Assessing Officer. (AY. 2018-19)