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        Supreme Court Upholds Income Tax Treatment on Land Acquisition Interest

        Commissioner of Income-Tax, Madras Versus T. NK Govindarajulu Chetty

        Commissioner of Income-Tax, Madras Versus T. NK Govindarajulu Chetty - [1987] 165 ITR 231 (SC) The Supreme Court dismissed the appeals regarding the income tax treatment of interest accrued on compensation for land acquisition for assessment years 1955-56 and 1956-57. The Income-tax Appellate Tribunal's decision to spread the income over the respective years was upheld. The High Court ruled in favor of the assessee, and the appeals were dismissed with no order as to costs.

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