Assessee received compensation of Rs. 1.88 crores in respect of its agricultural land acquired by State Government. Out of said amount, Rs. 85.24 lakhs was enhanced compensation and Rs. 1.03 crores was interest on such enhanced compensation. Assessee claimed that entire interest received of Rs. 1.03 crores was to be treated as exempt. CIT(A) allowed the appeal of the assessee. On appeal the Tribunal held that the interest received on compensation/enhanced compensation shall be considered as income from other sources and shall be exigible to income tax. Accordingly, the order of CIT(A) was set aside.  (AY. 2018-19)