Compensation for non-occupancy not taxable as income from other sources if it can't be computed under specific head.

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....Income from house property or income from other sources - receipt of compensation for non-occupancy - when any receipt falls under a specific Head, but the same cannot be computed under that head, then it cannot be assessed as income of the assessee under any other head - we hold that the amount is not taxable as income from other sources - AT....