Income from relinquishing rights under an agreement should be assessed under the head income from capital gains. However,the AO/CIT(A) have not examined the claim of the Assessee under the head "Capital Gain" in accordance with the provisions of section 48 of the Act and also claim for deduction under section 54F of the Act,therefore remand the question of computation of Capital Gain to the AO after due opportunity of being heard afforded to the Assessee.