Sum received from tenant for not letting out vacant units of property is taxable as income from other source

INCOME TAX : Where assessee let out two units of its property and, further, entered into an option agreement with tenant with a covenant that other two units of property would not be let out to third party without consent of tenant for a period of 9 months and received a compensation for same, such amount received by assessee was assessable as income from other sources and not as income from house property

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