Sec. 45, 56(2)(viii) & 264 of Income Tax Act, 1961 — Capital Gain – Aggrieved by the order of dismissing the revision under Section 264 of the Act, writ petition is filed by the petitioner involving the issue “whether after the insertion of Sections 56(2)(viii) and 57(iv) of the Act w.e.f. 1.4.2010, can the assessee claim that interest received under Section 28 of the Land Acquisition Act, 1894 will part take the character of the compensation and would fall under the head “Capital gains” and not “Income from other sources”? High Court dismissed the writ petition holding that:- the interest received on compensation or enhanced compensation is to be treated as “income from other sources” and not under the head Capital gains – MAHENDER PAL NARANG Vs. CBDT [2020] 423 ITR 13 (P&H)