https://www.taxtmi.com/caselaws?id=71526 The 12% amount under section 23(1A) of the Land Acquisition Act, 1894 was treated as part of compensation for compulsory acquisition, not as interest. The provision uses the term "amount" and operates within the compensation scheme, while interest for delayed payment is separately dealt with under sections 28 and 34. On that basis, the payment was additional compensation and not taxable as income from other sources, so the addition was rightly deleted. en-us Tue, 28 Jan 1997 00:00:00 +0530 Mon, 13 Jun 2011 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71526 The 12% amount under section 23(1A) of the Land Acquisition Act, 1894 was treated as part of compensation for compulsory acquisition, not as interest. The provision uses the term "amount" and operates within the compensation scheme, while interest for delayed payment is separately dealt with under sections 28 and 34. On that basis, the payment was additional compensation and not taxable as income from other sources, so the addition was rightly deleted. Case-Laws Income Tax Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71526