https://www.taxtmi.com/caselaws?id=9357 In execution of a land acquisition decree, the quantification of the balance due was treated as an interlocutory step, so it remained open to challenge in revision and was not barred by res judicata. Tax at source was held deductible from compensation and statutory accretions where required by the Income-tax Act, and the Land Acquisition Officer was the proper person to make the deduction and issue the certificate. The deposited sums had to be appropriated in the statutory order of compensation components, additional amount and solatium, then interest, and no further interest on interest or on satisfied statutory additions was payable. en-us Wed, 23 Mar 2005 00:00:00 +0530 Mon, 22 Jun 2009 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9357 In execution of a land acquisition decree, the quantification of the balance due was treated as an interlocutory step, so it remained open to challenge in revision and was not barred by res judicata. Tax at source was held deductible from compensation and statutory accretions where required by the Income-tax Act, and the Land Acquisition Officer was the proper person to make the deduction and issue the certificate. The deposited sums had to be appropriated in the statutory order of compensation components, additional amount and solatium, then interest, and no further interest on interest or on satisfied statutory additions was payable. Case-Laws Income Tax Wed, 23 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9357