Section 56(2)(viii), 145A(b) & 194A of the Income Tax Act,1961 read with section 171 of the Motor Vehicles Act, 1988 — Income — Interest awarded in Motor accident claim cases from the date of the claim petition till the passing of the award or in the case of appeal till the judgement of the High Court in such appeal would not be eligible to tax,not being income and this position would not change on account of clause (b) of section 145A as it stood at the relevant time amended by the Finance (No.2) Act, 2009 which provision now finds place in sub section (1) of section 145B — Rupesh Rashmikant Shah vs. Union of India [2019] 417 ITR 169 (Bombay).