The assessee received interest on enhanced compensation for compulsory acquisition of agricultural land and claimed exemption under section 10(37). The AO accepted the claim. The Principal Commissioner invoked section 263, holding the order erroneous as interest under section 28 of the Land Acquisition Act is taxable under section 56(2)(viii) read with section 145B(1). Section 10(37) covers only compensation, not interest. The Tribunal upheld the revision, confirming taxability of interest. (AY. 2017-18)