Relying on the decisions  in the case of Delilah Raj Mansukhani   (Smt.)  v.  ITO, ITA No.3526/Mum/2017,dt.  29.01.2021, Kaushal K. Bangia v. ITO ITA No.2349/Mum/2011 dt. 31 -1-2012 , and Shri Devshi Lakhamshi Dedhia v. ACIT in ITA No.5350/Mum/2012 held that the benefit received by the assessee in the form of bigger size of flat and amount received as hardship allowance from the developer is a capital receipt, which cannot be treated as revenue receipt for taxing as income. (ITA No.132/Ind/2020 dt. 29 -9 -2021)   ( AY 2011-12)