https://www.taxtmi.com/caselaws?id=17263 Interest on enhanced compensation for acquired land accrues year by year from the date possession is taken until the court orders enhancement, rather than arising only on the date of the award. On that principle, the full interest could not be assessed in a single year merely because the civil court granted enhanced compensation during that year. The amount had to be apportioned on an accrual basis across the relevant years, and was not wholly taxable in the assessment year in which the enhancement order was made. en-us Tue, 09 Jul 1996 00:00:00 +0530 Mon, 21 Sep 2009 12:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17263 Interest on enhanced compensation for acquired land accrues year by year from the date possession is taken until the court orders enhancement, rather than arising only on the date of the award. On that principle, the full interest could not be assessed in a single year merely because the civil court granted enhanced compensation during that year. The amount had to be apportioned on an accrual basis across the relevant years, and was not wholly taxable in the assessment year in which the enhancement order was made. Case-Laws Income Tax Tue, 09 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17263