https://www.taxtmi.com/caselaws?id=78447 Interest on delayed disbursement of enhanced compensation for acquired land was treated as a separate revenue receipt and not as part of the compensation itself. The HC applied the settled position that such interest falls within the charging provisions of the Income-tax Act, and the agricultural character of the underlying land did not change the tax treatment of the interest component. On that basis, tax deduction at source was held applicable, and the revenue's demand was not shown to be illegal or arbitrary. en-us Tue, 20 Oct 2009 00:00:00 +0530 Wed, 14 May 2025 17:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78447 Interest on delayed disbursement of enhanced compensation for acquired land was treated as a separate revenue receipt and not as part of the compensation itself. The HC applied the settled position that such interest falls within the charging provisions of the Income-tax Act, and the agricultural character of the underlying land did not change the tax treatment of the interest component. On that basis, tax deduction at source was held applicable, and the revenue's demand was not shown to be illegal or arbitrary. Case-Laws Income Tax Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78447