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    <title>Compensation from Terminated Rental Agreement Deemed Revenue Income, Not Capital Gain, Due to Tenant&#039;s Exit.</title>
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    <description>Capital or Revenue income - Damages received on termination of rental agreement - the exiting tenant was not in a position to use the said property and even the assessee was not in the position to find out any other tenant - The said amount thus was received by the assessee on revenue account - AT</description>
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      <description>Capital or Revenue income - Damages received on termination of rental agreement - the exiting tenant was not in a position to use the said property and even the assessee was not in the position to find out any other tenant - The said amount thus was received by the assessee on revenue account - AT</description>
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