Treatment of income & under which source

A partnership firm is reconstituted by way of Retiring One partner.The Retiring Partner is also receiving certain Amount from the Firm in addtion to Repayment of Capital Contribution towards either appreciation in value of Firm's Assets or Goodwill of the Firm.Say Example Rs. 100000/- in addtion to Captial Contribution of Rs. 525128/ as repayment.

Now query is How to treat the said amount in the Hands of Both Firm & Retiring Partner so far eaxpenses/Incomes are concerned