Assessee owned a property which was given on sub-lease to PSIDC. PSIDC did not vacate premises after determination of sublease.  Matter was thus referred to arbitrator who passed an award in terms of which assessee received damages for unauthorised occupation of property by PSIDC.  AO held that amount so received was nothing but unrealized rent and should be taxed as ‘income from house property.  Tribunal held that on facts, damages received by assessee were in nature of mesne profits which were not chargeable to tax being in nature of a capital receipt. (AY. 2010-11)