https://www.taxtmi.com/caselaws?id=66117 Interest received for the period between taking possession of acquired land and the award was treated as compensation for deprivation of the owner's use and enjoyment of the land, because ownership had not yet passed to the Government until the award. It was therefore characterised as a capital receipt rather than interest on compensation after completed acquisition, and was not chargeable to income-tax; the addition was rightly deleted. en-us Thu, 11 May 2000 00:00:00 +0530 Mon, 21 Feb 2011 16:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66117 Interest received for the period between taking possession of acquired land and the award was treated as compensation for deprivation of the owner's use and enjoyment of the land, because ownership had not yet passed to the Government until the award. It was therefore characterised as a capital receipt rather than interest on compensation after completed acquisition, and was not chargeable to income-tax; the addition was rightly deleted. Case-Laws Income Tax Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66117