The assessee is non-resident . The issue before the Income Tax Appellate  Tribunal was whether the addition on account of corpus fund for alternate accommodation received by the assessee from the Developer / Builder is capital receipts. The Tribunal held that corpus  monetary consideration, Rent for alternative accommodation, and hardship allowance is a capital receipts not taxable. Tribunal relied on Lawrence Rebello v. ITO ( ITA No. 132 /Ind / 2020 order dt 29 -9-2021 , Deliah Raj Mansukhani  (Smt ) v. ITO ( ITA N0/ 3526/ Mum/ 2017 dt 29-1-2021 ) (ITA No. 106/ Mum/ 2023 dt 10 -5 -2023 )( AY. 2015 -16 )