Assessee claimed that it entered into an agreement to acquire land in year 1992-93. However, registration of the sale deed could not be made. During the relevant assessment year, said housing society was in process to sell same land on which he had symbolic possession and received certain money to relinquish title over such land. Assessee offered said amount as long-term capital gain. Assessing Officer treated the same as income from other sources on the ground that assessee was not a property developer, and there was no transfer of property to assessee. CIT(A) affirmed the order of the Assessing Officer. On appeal, the Tribunal held that since the assessee had not submitted any details in the form of a settlement agreement or deed of relinquishment of right in property, the amount received by the assessee could not be treated as long-term capital gain but as income from other sources as treated by the Assessing Officer. As regards the  amount  received as a refund for the surrender of a life insurance policy and the relevant details of the amount received from the surrender of the policy, as well as the earlier payment made to the insurance company, were submitted to the revenue authorities, such exempt income could not be treated as unexplained money under section 68 (AY. 2016-17)