Assessee received enhanced compensation and interest thereon against a property in which there were seven beneficiaries. Further, TDS was also deducted on same at rate of 10 per cent. Assessee disbursed respective shares to other beneficiaries as per their entitlements.  However, said fact was not disclosed before lower authorities ,therefore, entire amount of receipts is  taxed in hands of assessee. Accordingly the matter is remanded back to Assessing Officer to compute only 1/7th portion of interest income and TDS credit thereon in hands of assessee.  (AY. 2017-18)