https://www.taxtmi.com/caselaws?id=327507 Interest under section 28 of the Land Acquisition Act, 1894 is treated as an accretion to the value of acquired land and forms part of enhanced compensation, unlike interest under section 34 which compensates delay in payment. On that basis, the amount is covered by enhanced compensation under the Income-tax Act and does not constitute taxable income from other sources under section 56(2)(viii) or interest for section 145A(b). As a result, tax deduction at source under section 194A was not justified, and refusal to issue a certificate under section 197 could not stand. en-us Thu, 31 Mar 2016 00:00:00 +0530 Wed, 10 Dec 2025 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327507 Interest under section 28 of the Land Acquisition Act, 1894 is treated as an accretion to the value of acquired land and forms part of enhanced compensation, unlike interest under section 34 which compensates delay in payment. On that basis, the amount is covered by enhanced compensation under the Income-tax Act and does not constitute taxable income from other sources under section 56(2)(viii) or interest for section 145A(b). As a result, tax deduction at source under section 194A was not justified, and refusal to issue a certificate under section 197 could not stand. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327507