https://www.taxtmi.com/caselaws?id=182563 Interest paid on delayed enhanced compensation was treated as taxable income, not exempt compensation, and as income from other sources taxable in the year of receipt. On that basis, deduction of tax at source under Section 194A was justified. Landowners were directed to seek adjustment through income tax returns, and any excess deduction could be claimed as refund in accordance with law. en-us Wed, 17 Aug 2011 00:00:00 +0530 Fri, 13 May 2016 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182563 Interest paid on delayed enhanced compensation was treated as taxable income, not exempt compensation, and as income from other sources taxable in the year of receipt. On that basis, deduction of tax at source under Section 194A was justified. Landowners were directed to seek adjustment through income tax returns, and any excess deduction could be claimed as refund in accordance with law. Case-Laws Income Tax Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182563