https://www.taxtmi.com/caselaws?id=392272 Interest received on land acquisition compensation was treated as taxable income under the specific charging provision for interest on enhanced compensation, following the Supreme Court ruling in Bikram Singh v. Land Acquisition Collector. The receipt was held to fall within section 56(2)(viii) of the Income-tax Act, so the addition was sustained and the taxpayer's challenge failed. en-us Thu, 13 Feb 2020 00:00:00 +0530 Mon, 17 Feb 2020 09:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392272 Interest received on land acquisition compensation was treated as taxable income under the specific charging provision for interest on enhanced compensation, following the Supreme Court ruling in Bikram Singh v. Land Acquisition Collector. The receipt was held to fall within section 56(2)(viii) of the Income-tax Act, so the addition was sustained and the taxpayer's challenge failed. Case-Laws Income Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392272