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    <title>2020 (5) TMI 281 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the interest disallowance under Section 28 of the Land Acquisition Act, 1894. The Tribunal held that the interest is part of the compensation and not taxable under Section 56(2)(viii) of the Income Tax Act, 1961, citing relevant judicial precedents.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the interest disallowance under Section 28 of the Land Acquisition Act, 1894. The Tribunal held that the interest is part of the compensation and not taxable under Section 56(2)(viii) of the Income Tax Act, 1961, citing relevant judicial precedents.</description>
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