Compensation Received

Dear Sir,

It appears to be revenue receipt since there is no compensation for termination of source,

only termination of agreement.

I got this on the internet, regarding income from business or profession... i feel same logic should be applied..

https://delhicourts.nic.in/Oct07/Commissioner%20of%20Income%20Tax%20Vs.%20All%20India%20Films.pdf

https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2009ITAct/%5B1985%5D154ITR0777(AP).htm

Please see this link....It may be useful.......

https://www.taxguru.in/income-tax-case-laws/taxability-of-compensation-amount-received-by-an-assessee-for-termination-of-its-agreement.html

I also agree if the same was received on termination of any agreement the income for which is taxable under business income is taxable. But my question is what happens in a case where the compensation is received or deposit is forfeited where income under consideration is rent income and not business income.

Please share your views