https://www.taxtmi.com/caselaws?id=5290 Interest on enhanced compensation under the Land Acquisition Act accrues from year to year and does not become assessable as a single lump sum on the date of the enhancement order. Where compensation is increased in reference proceedings or further appeals, the income element must be apportioned annually from the date of possession until the date of the court's order. The assessment therefore had to be modified on an annual spread basis, giving relief to the assessee. en-us Wed, 08 Nov 1989 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5290 Interest on enhanced compensation under the Land Acquisition Act accrues from year to year and does not become assessable as a single lump sum on the date of the enhancement order. Where compensation is increased in reference proceedings or further appeals, the income element must be apportioned annually from the date of possession until the date of the court's order. The assessment therefore had to be modified on an annual spread basis, giving relief to the assessee. Case-Laws Income Tax Wed, 08 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5290