Held that a large population of India stays unauthorizedly in the land parcel belonging to others and move out of such land parcels only on payment of some sort of compensation. The legal remedy for removal of the encroachments, at times, is quite slow and it takes many years through such course. The land owners are thus compelled to pay compensation by force of circumstances to obtain clear possession for sale or use. One cannot put blinkers on such unstated but prevalent eco-system. Thus, where at least one party has accepted the factum of receipt of compensation and payments to other parties are also reflected in the bank statement of the assessee to be the beneficiary of payments, the plea of the assessee requires a benign consideration. Allowed the deduction. (AY.2012-13)