https://www.taxtmi.com/caselaws?id=184058 Interest received on delayed payment of enhanced compensation for acquired land was treated as interest on delayed money and not as part of the compensation itself. On that basis, it was characterised as a revenue receipt taxable under the Income-tax Act and not as agricultural income merely because the land acquired was agricultural. Once the receipt was held taxable, tax deduction at source under section 194A was attracted, and the claim for refund of the deducted amount failed. en-us Wed, 23 Sep 2009 00:00:00 +0530 Tue, 28 Jun 2016 17:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184058 Interest received on delayed payment of enhanced compensation for acquired land was treated as interest on delayed money and not as part of the compensation itself. On that basis, it was characterised as a revenue receipt taxable under the Income-tax Act and not as agricultural income merely because the land acquired was agricultural. Once the receipt was held taxable, tax deduction at source under section 194A was attracted, and the claim for refund of the deducted amount failed. Case-Laws Income Tax Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184058