On appeal against the revision order the Tribunal held that  Jurisdictional High Court in the case of Principal CIT v. Inderjit Singh Sodhi (HUF) in IT Appeal No. 769 of 2023 and Civil Misc. Appln. No. 65057 of 2023 vide order dt. 8th April, 2024, [2024] 161 taxmann.com 301 (Delhi)/[2025] 475 ITR 294 (Delhi)(HC)  considered the insertion of cl. (viii) to sub-s. (2) of s. 56 w.e.f. 1st Oct., 2010 and held that the interest on compensation and enhanced compensation granted under the Land Acquisition Act, 1894 is to be considered as income from other sources and is taxable. Once the jurisdictional High Court reiterates the law considering the amendment to the provision and also the previous judgments, the law laid down by the jurisdictional High Court becomes binding precedent and the IT authorities or the Tribunal cannot ignore the same and take different view. The view taken by the AO that the interest on enhanced compensation is part of the compensation and not ‘interest’ per se and allowing the same as exempt under S. 10(37) cannot be called as plausible view..Revision order is affirmed. (AY.2019-20)