Allowing the appeal of the assessee, Tribunal held that additional amount of Rs.95 lakhs received by assessee towards damages for being sexually harassed by Coca Cola India Limited  (CCIL) employee, for having disparaged her professional reputation by false allegations and for repudiatory breach of contract by CCIL .Therefore such compensation could not be termed as any benefit, perquisites arising to assessee out of exercise of profession, hence, it cannot  not be  assessed  as income either under S. 2(24) or under S. 28(i) and hence not liable to tax. (AY. 2004-05)