https://www.taxtmi.com/caselaws?id=63466 Interest on delayed compensation for acquired land was treated as compensatory receipt, not interest on a voluntary deposit, so it did not fall within the scope of section 80L. The disallowance could be made as a prima facie adjustment under section 143(1)(a) because the claim was inadmissible on the face of the return. No rectification was available under section 154 in the absence of any mistake apparent from the record. The article therefore states that the deduction was unavailable, the summary adjustment was valid, and rectification was correctly refused. en-us Fri, 12 Apr 1996 00:00:00 +0530 Mon, 31 Jan 2011 11:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63466 Interest on delayed compensation for acquired land was treated as compensatory receipt, not interest on a voluntary deposit, so it did not fall within the scope of section 80L. The disallowance could be made as a prima facie adjustment under section 143(1)(a) because the claim was inadmissible on the face of the return. No rectification was available under section 154 in the absence of any mistake apparent from the record. The article therefore states that the deduction was unavailable, the summary adjustment was valid, and rectification was correctly refused. Case-Laws Income Tax Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63466