The assessee is a tuition teacher by profession.  The assessee received hardship compensation from the developer . The  assessee has shown the said receipt  as capital receipts . The Assessing Officer assessed the receipts   as income from other sources .  On appeal the CIT(A) affirmed the order of the Assessing Officer . On appeal the Tribunal held the assessee has received the amount from builder and the same will not come under the purview of the income within the  meaning of section 2(24) of the Act . The hardship compensation is a capital receipt hence not taxable .The Tribunal has relied on various judgements of the Tribunal and deleted the addition . (AY. 2012-13, 2015 – 16, 2016-17) ( ITA Nos.1081/ 1082/ 1083 /2024 (Mum) “D”  dt. 23 -9 -2024 )